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Two individuals inquire whether contributing their shares to newly established companies constitutes a non-monetary contribution under the special regime. The DGT states that if minimum shareholding and uninterrupted ownership conditions are met, the transaction may qualify for fiscal neutrality.
Cuestión planteada Si la operación de reestructuración descrita encaja en la definición de aportación no dineraria prevista en el artículo 87 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que la aportación de acciones o participaciones sociales por personas físicas se acoja al régimen especial, deben cumplirse requisitos específicos: que la entidad receptora sea residente o tenga establecimiento permanente, que el aportante mantenga al menos un 5% de los fondos propios de la receptora, y que las participaciones representen al menos un 5% de los fondos propios de la entidad aportada. Además, estas deben haberse poseído ininterrumpidamente durante el año anterior a la aportación y la entidad aportada no puede ser una agrupación de interés económico, unión temporal de empresas, ni tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. El régimen no se aplicará si el objetivo principal de la operación es el fraude o la evasión fiscal o si no existen motivos económicos válidos.
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