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The query asks whether a non-cash share contribution followed by a merger can benefit from the special tax regime. The DGT confirms that a non-cash contribution meets the 5% shareholding requirement if at least 5% of shareholders' equity is retained, and the merger is valid if it has genuine economic reasons, not just fiscal ones.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para la aportación no dineraria, el requisito de participar en al menos el 5% de los fondos propios de la entidad receptora se cumple tanto si se alcanza tras la aportación como si ya se tenía antes de la misma. En el caso de la fusión, esta puede acogerse al régimen especial si se realiza según la normativa mercantil y tiene como objetivo motivos económicos válidos, como la reestructuración o racionalización de actividades, y no la mera obtención de una ventaja fiscal.
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