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A taxpayer asks whether transferring shares from a holding company to another entity qualifies under the special regime. The DGT states that this is possible if participation, ownership and object of the company requirements are met, and valid economic reasons exist.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, 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 mantener al menos un 5% de los fondos propios de la entidad receptora tras la operación. Además, la entidad aportada no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Finalmente, la operación debe responder a motivos económicos válidos y no tener como objetivo principal la ventaja fiscal.
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