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An individual has enquired whether the special regime for the contribution of assets can be applied when transferring shares from one company to another. The DGT has ruled that, provided the requirements for participation and residence are met and there are valid reasons for economic rationalisation, the regime is applicable.
Cuestión planteada Si procede la aplicación del régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, a la operación planteada. Y si los motivos alegados tienen la consideración de económicamente válidos a estos efectos.
El régimen especial de aportación de acciones es aplicable si la entidad receptora es residente en España, el aportante mantiene al menos un 5% de los fondos propios de la entidad receptora tras la operación, y las acciones se han poseído ininterrumpidamente durante el año anterior. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo fundamentarse en motivos económicos válidos como la racionalización de actividades o la optimización de recursos. En este caso, la concentración de participaciones familiares y la mejora de la gestión financiera se consideran motivos económicamente válidos.
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