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A consultancy firm proposes contributing an intangible asset to a subsidiary to separate activities and risks. The DGT states that the transaction may qualify for the special asset contribution regime if residency and minimum shareholding requirements are met and the stated economic justifications are valid.
Cuestión planteada Si la operación descrita 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, y si existen motivos económicos válidos.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España y la aportante debe mantener una participación de al menos el 5% en sus fondos propios. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de separar proyectos, atraer inversores y segregar riesgos podrían considerarse económicamente válidos, aunque su validez depende de la comprobación de los hechos y circunstancias reales.
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