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A wine manufacturer asks whether contributing a property to a company can qualify for the special asset contribution regime. The DGT states this is possible if residence, a minimum 5% shareholding and economic activity alignment are met, provided the purpose is economic and not purely fiscal.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen especial de aportaciones de activos, la entidad receptora debe ser residente en España o tener un establecimiento permanente, y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad. Los elementos aportados deben estar afectos a actividades económicas con contabilidad según el Código de Comercio. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración de actividades.
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