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A natural person proposes to transfer their shares in entity M to holding company A. The DGT examines whether this transaction qualifies for the special regime of fiscal neutrality and whether subsequent dividends would be exempt.
Cuestión planteada 1. Si la operación descrita se puede acoger al régimen fiscal del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La aportación de participaciones puede acogerse al régimen de neutralidad fiscal si la entidad receptora es residente en España, el aportante mantiene al menos un 5% de los fondos propios y las participaciones se han poseído ininterrumpidamente durante el año anterior. En este caso, la entidad receptora subroga el valor y la fecha de adquisición de las participaciones. Respecto a los dividendos, la entidad holding podría aplicar la exención del artículo 21 de la LIS si mantiene la participación mínima del 5% y la antigüedad requerida, aplicando la reducción del 5% por gastos de gestión.
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