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A natural person enquires whether contributions of shares from two entities to a new Spanish resident company may qualify for the special regime. The DGT states this is possible if the requirements of ownership, uninterrupted possession and valid economic motives are met.
Cuestión planteada Si la operación descrita puede 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 se acoja al régimen especial, 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 aportación, el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad que recibe. Finalmente, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal.
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