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An individual has enquired whether contributing shares from a holding company to a new company can qualify for the special regime for non-monetary contributions and if the underlying reasons are valid. The DGT has ruled that this is possible provided legal requirements are met, and that reasons such as asset restructuring and generational succession are considered economically valid.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII 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.
La operación puede acogerse al régimen especial del artículo 87 de la LIS si la entidad beneficiaria es residente en España, el aportante mantiene al menos un 5% de los fondos propios y se cumplen los requisitos de la entidad aportada. En cuanto a la motivación, la finalidad de ordenar la estructura personal, optimizar recursos financieros y planificar el relevo generacional se considera como motivos económicos válidos según el artículo 89.2 de la LIS. El cumplimiento de estos requisitos debe verificarse sin que la operación tenga como objetivo principal el fraude o la evasión fiscal.
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