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A taxpayer has enquired whether the contribution of their shares in a company to another entity can qualify for the special regime under the Corporate Income Tax Act (LIS) and if their motives are considered valid. The DGT has determined that, provided the requirements for participation and ownership are met, the transaction may apply said regime as long as its primary purpose is not tax evasion or obtaining a tax advantage.
Cuestión planteada Si la aportación no dineraria planteada podría acogerse al régimen fiscal previsto en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades. Y si los motivos económicos apuntados pueden considerarse válidos a efectos de la aplicación del citado régimen especial.
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. En el caso de acciones o participaciones, estas deben representar al menos el 5% de los fondos propios de la entidad aportada y haber sido poseídas ininterrumpidamente durante el año anterior. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o racionalización de actividades.
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