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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, haber sido poseídas ininterrumpidamente durante el año anterior y la entidad aportada no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Si se cumplen estos requisitos y la entidad receptora es residente en España, los aportantes no integrarán en su base imponible las rentas derivadas de la operación y mantendrán los valores fiscales originales. No obstante, la aplicación del régimen queda excluida si la operación tiene como principal objetivo el fraude o la evasión fiscal, careciendo de motivos económicos válidos.
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