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A physical person asks whether transferring shares in two entities to a third party may qualify for the special regime of fiscal neutrality. The DGT states this is possible if minimum participation, length of ownership, and the receiving entity not being a wealth management entity are met.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que la aportación de acciones o participaciones por un contribuyente del IRPF se acoja al régimen de neutralidad fiscal, se requiere que la entidad receptora sea residente en España o tenga un establecimiento permanente. Además, las participaciones deben representar al menos el 5% de los fondos propios de la entidad aportada, haber sido poseídas ininterrumpidamente durante el año anterior y que la entidad aportada no sea una AIE, una UT de empresa, ni tenga como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Tras la aportación, el aportante debe mantener una participación de al menos el 5% en la entidad receptora. No se aplicará el régimen si el objetivo principal de la operación es el fraude o la evasión fiscal o si no existen motivos económicos válidos.
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