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The DGT determines that entity X does not qualify for the special regime as individual contributors do not meet the 5% threshold, whereas entity Y may qualify if participation and valid economic reasons are met.
Cuestión planteada
Para aplicar el régimen especial de aportaciones no dinerarias, cada persona física aportante debe participar en los fondos propios de la entidad receptora en al menos un 5 por ciento. En el caso de aportación de acciones o participaciones, estas deben representar al menos el 5 por ciento de los fondos propios de la entidad aportada y haber sido poseídas ininterrumpidamente durante el año anterior. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos.
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