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A taxpayer has enquired whether the contribution of their shares in company B to a new company A can qualify for the special restructuring regime. The DGT indicates that this is possible provided that the requirements regarding shareholding and residence are met, and that the reasons for the transaction are economic rather than purely tax-driven.
Cuestión planteada Si la operación de reestructuración planteada podría acogerse al régimen fiscal especial regulado en el capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen especial de aportación de participaciones, se debe cumplir que la entidad receptora sea residente en España, que el aportante mantenga al menos un 5% de los fondos propios de la entidad receptora y que las participaciones se posean de forma ininterrumpida durante el año anterior. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la racionalización de actividades. Motivos como el relevo generacional, la separación de patrimonio empresarial y familiar o la centralización de la propiedad pueden considerarse económicamente válidos.
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