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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 participación aportada debe representar al menos el 5% de los fondos propios de la entidad y haber sido poseída ininterrumpidamente durante el año anterior. Además, la entidad receptora debe ser residente en España y la entidad aportada no puede tener como objeto la gestión de patrimonio mobiliario o inmobiliario. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o racionalización de actividades.
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