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A family entity asks whether contributions of shares from other companies to its capital can benefit from the special fiscal neutrality regime. The DGT responds that this is only possible if the contributed shares represent at least 5% of the recipient entity's own funds, and if the recipient entity does not have property or movable asset management as its main activity.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, y si los motivos económicos son suficientes y válidos.
Para aplicar el régimen de neutralidad fiscal en aportaciones no dinerarias, la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad tras la operación. En el caso de aportación de participaciones sociales por personas físicas, estas deben representar al menos el 5% del capital de la entidad aportada y haber sido poseídas ininterrumpidamente durante el año anterior. Además, la entidad receptora no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Si la aportación de participaciones individuales es inferior al 5%, no se puede aplicar dicho régimen especial.
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