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Partners wish to contribute a premises used for their professional activity to an entity. The DGT states that to apply the special regime for the contribution of assets, requirements regarding residency, minimum equity participation, use for economic activity, and accounting in accordance with the Commercial Code must be met.
Question raised: Whether the described operation may qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
Para aplicar el régimen especial, la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en los fondos propios. Los elementos aportados deben estar afectos a actividades económicas y la contabilidad debe seguir el Código de Comercio. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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