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A physical person enquires whether contributing shares in several companies to their holding company may qualify for the special restructuring regime. The DGT responds that this is possible if the minimum shareholding, length of time, and absence of purely fiscal purposes are met.
Cuestión planteada 1. Si la operación de reestructuración que realizará la consultante (PF3) puede acogerse al régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La aportación de participaciones a una sociedad holding puede acogerse al régimen de neutralidad fiscal del Capítulo VII de la LIS si la entidad receptora es residente en España, la participación es igual o superior al 5% de los fondos propios, las participaciones se han poseído ininterrumpidamente durante el año anterior y la operación tiene motivos económicos válidos. En este caso, la entidad holding mantiene el valor fiscal y la antigüedad de las participaciones originales. Asimismo, los dividendos percibidos por la holding podrían estar exentos según el artículo 21 de la LIS si se cumplen los requisitos de participación y antigüedad.
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