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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.
La aportación de participaciones sociales por una persona física se acogerá al régimen especial si la entidad receptora es residente en España o tiene establecimiento permanente, si el aportante mantiene al menos un 5% de los fondos propios de la entidad receptora y si las participaciones aportadas representan al menos el 5% de los fondos propios de la entidad aportante, habiendo sido poseídas ininterrumpidamente durante el año anterior. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude, la evasión fiscal o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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