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The consultant asks whether a corporate reorganisation via non-monetary contribution can benefit from the special corporate tax regime. The DGT states that the operation is valid if it has economic purposes, not just fiscal ones, provided residency and minimum shareholding requirements are met.
Cuestión planteada Si a la operación de reorganización empresarial de aportación no dineraria que se pretende realizar, le resulta de aplicación el régimen tributario especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España o tener un establecimiento permanente, y el aportante debe mantener una participación de al menos el 5% en los fondos propios. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de reorganización para facilitar la gestión y evitar la concentración de riesgos pueden considerarse válidos.
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