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A natural person asks whether transferring their shares in entity A to society B qualifies for the special non-cash contribution regime. The DGT states that the conditions are met if the receiving entity is resident, the contributor holds more than 5% shareholding, and the transferred entity is not a movable or immovable property management fund.
Cuestión planteada Si la aportación por parte del consultante de las participaciones de la entidad A, a la sociedad B, cumple los requisitos previstos legalmente para acogerse a la figura impositiva de la aportación no dineraria prevista en el artículo 87.1 del capítulo VII del título VII de la Ley del IS.
El régimen especial de aportaciones no dinerarias es aplicable si la entidad que recibe la aportación es residente en España o tiene un establecimiento permanente. El aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad receptora tras la operación. En caso de aportación de acciones, la entidad aportada no debe ser una agrupación de interés económico, unión temporal de empresas, ni tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Además, la operación debe responder a motivos económicos válidos y no tener como fin principal el fraude o la evasión fiscal.
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