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A physical person proposes making a non-cash contribution of their shares in one company to another company in which they already hold shares. The DGT states that the transaction may qualify for the fiscal neutrality regime if the requirements of ownership and participation are met, provided it is not undertaken for fiscal advantage.
Cuestión planteada Si la operación proyectada consistente en la aportación no dineraria a la Sociedad B de las participaciones que PF1 titula en la Sociedad A encaja dentro de la definición prevista en el artículo 87 de la LIS y si cuenta con motivos económicos válidos que la hagan susceptible de acogerse al régimen de neutralidad del Capítulo VII del Título VII de la LIS.
Para que la aportación de acciones o participaciones por una persona física sea neutral, la entidad receptora debe ser residente en España o tener un establecimiento permanente, y el aportante debe poseer al menos un 5% de los fondos propios de la entidad aportada de forma ininterrumpida durante el año anterior. Tras la aportación, el aportante debe mantener una participación de al menos el 5% en la entidad que recibe. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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