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A natural person asks whether contributions of shares from two entities to a third may benefit from the special regime of fiscal neutrality. The DGT states that this is possible provided the requirements of ownership, residency and uninterrupted holding are met, and there is no primary objective of fraud or tax advantage.
Cuestión planteada Si la operación descrita 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.
Para que la aportación de acciones o participaciones sociales por contribuyentes del IRPF se acoja al régimen de neutralidad fiscal, la entidad receptora debe ser residente en España o tener un establecimiento permanente. El aportante debe poseer las participaciones ininterrumpidamente durante el año anterior y estas deben representar al menos el 5% de los fondos propios de la entidad aportada. Tras la operación, el aportante debe mantener una participación de al menos el 5% en la entidad receptora. No se aplicará el régimen si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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