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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 sociales por un contribuyente del IRPF se acoja al régimen de neutralidad fiscal, las participaciones deben representar al menos el 5% de los fondos propios de la entidad y haber sido poseídas ininterrumpidamente durante el año anterior. Además, la entidad que recibe la aportación debe ser residente en España o tener un establecimiento permanente, y la entidad aportada no puede ser una agrupación de interés económico, una unión temporal de empresas, ni tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. El régimen no se aplicará si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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