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A natural person enquires whether the contribution of shares in an entity to a new company may benefit from the special fiscal neutrality regime. The DGT states that it applies if residence, minimum shareholding and duration requirements are met, provided it is not for tax fraud or evasion.
Cuestión planteada Si la operación proyectada consistente en la aportación no dineraria a la entidad B de las participaciones que uno de los socios titula en la entidad A encaja dentro de la definición prevista en el artículo 87 de la Ley del Impuesto sobre Sociedades y cuenta con motivos económicos válidos que la hagan susceptible de acogerse al régimen fiscal especial del Capítulo VII de su Título VII.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad receptora. En el caso de personas físicas, las participaciones aportadas deben representar al menos el 5% de los fondos propios de la entidad aportante y haber sido poseídas ininterrumpidamente durante el año anterior. No se aplicará el régimen si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos más allá de la ventaja fiscal.
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