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A couple asks whether contributing shares in several companies to a family holding company can qualify for the special reorganisation regime. The DGT states that this is possible if minimum shareholding and uninterrupted ownership requirements are met, provided there are valid economic reasons.
Cuestión planteada Si procede la aplicación del régimen fiscal especial de reorganizaciones empresariales a la operación de aportación no dineraria descrita con anterioridad mediante la que, en esencia, los socios personas físicas de las entidades D, E, F y G aportarían, en el ámbito de una ampliación de capital, las acciones y participaciones poseídas en dichas entidades a la entidad A, a cambio de valores de esta última.
Para que la aportación de acciones por personas físicas se acoja al régimen especial, las participaciones deben representar al menos el 5% de los fondos propios de la entidad aportada, no ser esta una entidad de gestión de patrimonio mobiliario o inmobiliario, y haber sido poseídas ininterrumpidamente durante el año anterior. Además, tras la aportación, el aportante debe mantener al menos un 5% de los fondos propios de la entidad receptora. La operación no debe tener como fin principal el fraude o la ventaja fiscal, sino motivos económicos válidos. Los valores recibidos se valorarán por el valor fiscal de los entregados y no se integrarán rentas en la base imponible.
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