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A non-profit association asks whether its non-cash contribution may qualify for the special regime under TRLIS. The DGT states that if it is not a contribution from a branch of activity, the special non-cash contribution regime may apply if the acquiring entity is resident and the contributing entity retains at least a 5% stake.
Cuestión planteada Se plantea si la operación de aportación no dineraria planteada podría acogerse al régimen fiscal especial regulado en el capítulo VIII del título VII del TRLIS.
Para las aportaciones no dinerarias, el régimen especial requiere que la entidad adquirente sea residente en España o tenga un establecimiento permanente, y que la aportante mantenga una participación de al menos el 5% en los fondos propios de la beneficiaria. El régimen no será aplicable si la operación tiene como objetivo principal el fraude o la evasión fiscal, o si carece de motivos económicos válidos. Los motivos de reestructuración, racionalización de actividades o simplificación administrativa se consideran económicamente válidos.
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