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A natural person asks whether they can apply the special regime for mergers and non-cash contributions by transferring shares from their companies to a new holding. The DGT states that this is possible if the shareholding and ownership requirements are met, provided the transaction has valid economic motives.
Cuestión planteada Posibilidad de aplicar, a las operaciones de reestructuración societaria descritas, el régimen especial de las fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una sociedad europea o una sociedad cooperativa europea de un estado miembro a otro de la Unión Europea, regulado en el Capítulo VII del Título VII de la ley 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 dicha entidad. En el caso de participaciones sociales, estas deben representar al menos el 5% de los fondos propios de la entidad aportada, la cual no puede ser una AIE, una UT de empresa, ni tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario, y deben poseerse ininterrumpidamente durante el año anterior. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos y no a la mera búsqueda de una ventaja fiscal.
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