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A taxpayer has enquired whether the non-monetary contribution of shares to new companies can qualify for the special regime under Corporate Tax. The Directorate General of Taxes (DGT) has ruled that this is possible provided that the requirements for participation and ownership are met, and the transaction is supported by valid economic reasons.
Cuestión planteada 1º) Si las operaciones descritas de aportación no dineraria pueden acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2004, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de 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 misma. En el caso de acciones, estas deben haberse poseído ininterrumpidamente durante el año anterior y la entidad no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o la racionalización de actividades.
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