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A natural person enquires whether contributing their 30% share in a Spanish entity to a new company may qualify for the special reorganisation regime. The DGT states that this is possible if the requirements of shareholding, duration and nature of the entity are met, and the transaction is not primarily aimed at obtaining a fiscal advantage.
Cuestión planteada Si la operación de aportación no dineraria descrita puede acogerse al régimen fiscal especial contemplado en el Capítulo VII, del Título VII de Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La aportación de participaciones sociales por un contribuyente del IRPF puede acogerse al régimen especial si la entidad receptora es residente en España, la participación aportada representa al menos el 5% de los fondos propios y ha sido poseída ininterrumpidamente durante el año anterior. Además, el aportante debe mantener al menos un 5% de los fondos propios de la entidad receptora tras la operación. No se aplicará el régimen si el objetivo principal es la ventaja fiscal o el fraude, sin motivos económicos válidos.
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