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A married couple inquired whether contributing shares from two entities to their company X could qualify for the special regime for asset contributions. The DGT indicates this is possible provided that the requirements for minimum participation, uninterrupted ownership, and valid economic reasons are satisfied.
Cuestión planteada Si la operación de aportación no dineraria de las participaciones en las entidades A y B a la sociedad X 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.
Para aplicar el régimen especial del artículo 87 de la LIS, la entidad beneficiaria debe ser residente en España, el aportante debe mantener al menos un 5% de los fondos propios de la beneficiaria y las entidades aportadas no deben tener como actividad principal la gestión de patrimonio inmobiliario o mobiliario. Además, las participaciones aportadas deben haberse poseído de forma ininterrumpida durante el año anterior. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos. Los motivos de centralización de gestión, aumento de solvencia, aislamiento de riesgos y planificación de relevo generacional se consideran económicamente válidos.
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