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A taxpayer has enquired whether contributing a 30% stake in company X to a holding company H qualifies for the special regime for non-monetary contributions. The Directorate General of Taxes (DGT) states that this is possible provided that all legal requirements are met and the transaction is supported by valid economic reasons.
Cuestión planteada Si a la aportación no dineraria descrita le es de aplicación el régimen fiscal especial establecido en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La aportación no dineraria podrá acogerse al régimen especial del artículo 87 de la LIS si la entidad beneficiaria es residente en España, el aportante mantiene al menos un 5% de los fondos propios y se cumplen los requisitos adicionales para la aportación de acciones. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos de simplificación estructural, centralización de gestión, eficiencia organizativa y planificación de la sucesión familiar pueden considerarse económicamente válidos.
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