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A shareholder wishes to contribute 50% of their share in a company to a new entity (Newco). The DGT states that the transaction may qualify for the fiscal neutrality regime if participation and ownership requirements are met, provided it is not for fraud or mere tax advantage.
Cuestión planteada En el caso de que las nuevas actividades económicas se realicen directamente por Newco, si hay motivación económica suficiente en la creación de la estructura que se expone para poder aplicar el régimen de neutralidad fiscal del Impuesto sobre Sociedades.
Para que la aportación no dineraria de participaciones se acoja al régimen especial, la entidad receptora debe ser residente en España o tener un establecimiento permanente, y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad. En el caso de personas físicas, las participaciones deben haberse poseído ininterrumpidamente durante el año anterior y no pueden ser de una entidad cuya actividad principal sea la gestión de patrimonio mobiliario o inmobiliario. El régimen no se aplicará si el objetivo principal de la operación es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración o racionalización de actividades.
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