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A married couple has enquired whether their restructuring operation can qualify for the special regime for asset contributions. The DGT indicates that this is possible provided that the requirements for minimum participation, uninterrupted ownership, and valid economic reasons are satisfied.
Cuestión planteada Si es posible aplicar a la operación de reestructuración planteada, el régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
El régimen especial es aplicable si la entidad receptora es residente en España, los aportantes mantienen al menos un 5% de los fondos propios tras la operación y las participaciones se han poseído ininterrumpidamente durante el año anterior. Además, la entidad aportante no debe ser una agrupación de interés económico, unión temporal de empresas, ni tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Finalmente, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal.
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