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A natural person asks whether the transfer of shares in one entity to another can qualify for the special restructuring regime. The DGT responds that it applies if the participation, continuity and nature of the entity requirements are met, provided the transaction has valid economic motives and not merely fiscal objectives.
Cuestión planteada Si resulta de aplicación a la aportación de la participación en B por PF1 a la entidad A, el régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
El régimen especial es aplicable si la entidad receptora es residente en España, el aportante mantiene al menos un 5% de la entidad receptora tras la operación y las participaciones se han poseído ininterrumpidamente durante el año anterior. Además, la entidad aportada no debe ser una agrupación de interés económico ni tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos. Respecto a la exención por transmisión, la DGT no puede pronunciarse sobre su aplicación futura.
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