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A taxpayer asks whether contributions of social shares after the dissolution of a marital company may qualify for the special regime. The DGT states this is possible if participation and ownership requirements are met and valid economic grounds exist.
Cuestión planteada Si la operación descrita se puede acoger al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para aplicar el régimen especial de aportaciones no dinerarias (art. 87 LIS), las participaciones deben representar al menos el 5% de los fondos propios de la entidad y haber sido poseídas ininterrumpidamente durante el año anterior. Además, tras la aportación, el contribuyente debe mantener una participación de al menos el 5% en la entidad receptora. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el art. 89.2 LIS.
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