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A natural person asks whether the special non-cash contribution regime can be applied in a corporate restructuring. The DGT states it applies if minimum participation, uninterrupted ownership are met, the entity is not a wealth management entity, and valid economic reasons exist.
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, el aportante mantiene una participación superior al 5% tras la operación y las participaciones se han poseído ininterrumpidamente durante el año anterior. Asimismo, la entidad aportada no debe tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Finalmente, la operación debe responder a motivos económicos válidos y no tener como objetivo principal el fraude o la ventaja fiscal.
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