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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 aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad tras la operación. En el caso de personas físicas, las participaciones deben haberse poseído ininterrumpidamente durante el año anterior y la entidad receptora no puede ser una gestión de patrimonio mobiliario o inmobiliario. Además, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como objetivo principal la obtención de una ventaja fiscal.
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