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A taxpayer asks whether contributing shares from a company to a holding company may qualify under the special merger and spin-off regime. The DGT states that such a regime applies if participation and residency requirements are met and the operation's motives are economic rather than purely fiscal.
Cuestión planteada Si la aportación no dineraria descrita, es susceptible de acogerse al régimen fiscal especial, y en particular si los motivos alegados para realizar la aportación no dineraria pueden considerarse válidos para la aplicación del régimen fiscal especial del capítulo VII del título VII de Ley 27/2014, 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 entidad tras la operación. Además, la entidad aportada no debe ser una agrupación de interés económico ni tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Finalmente, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal.
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