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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 régimen especial es aplicable si la entidad receptora es residente en España (o tiene establecimiento permanente) y la aportante mantiene una participación de al menos el 5% en los fondos propios de la receptora, tanto antes como después de la operación. En el caso de la fusión, esta puede acogerse al régimen especial si cumple con la normativa mercantil y si la operación tiene motivos económicos válidos, como la reestructuración de actividades, y no tiene como principal objetivo el fraude o la evasión fiscal.
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