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The consultant asks whether contributions of shares from two natural persons to their company can qualify for the special regime of mergers, splits and asset contributions. The DGT states this is possible if participation and ownership requirements are met, provided the transaction has valid economic motives and is not solely for tax advantages.
Cuestión planteada Si la operación descrita d podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que la aportación de acciones o participaciones sociales por personas físicas se acoja al régimen especial, estas deben poseerlas ininterrumpidamente durante el año anterior y la entidad receptora no debe tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Tras la aportación, el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad receptora. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS.
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