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Two brothers ask whether they can apply the special corporate tax regime to contributions of their shares in a company to new holding companies and to the transfer of assets from the company itself. The DGT states that this is possible if the participation and ownership requirements are met, provided the operation is not primarily aimed at tax fraud or tax advantage.
Cuestión planteada Si puede aplicarse a las dos operaciones planteadas el régimen tributario especial del Impuesto sobre Sociedades regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que las aportaciones no dinerarias se acojan al régimen especial, la entidad receptora debe ser residente en España o tener un establecimiento permanente. Los aportantes deben mantener una participación de al menos el 5% en los fondos propios de la entidad receptora tras la operación. En el caso de personas físicas, las participaciones deben haberse poseído ininterrumpidamente durante el año anterior. Finalmente, la operación no debe tener como objetivo principal la ventaja fiscal, debiendo existir motivos económicos válidos como la reestructuración o racionalización de actividades.
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