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A physical person enquires whether contributing their shares in two companies to a newly established entity may qualify for fiscal neutrality. The DGT responds that this is possible if minimum shareholding, residency and entity activities requirements are met, provided it is not done for tax fraud or advantage.
Cuestión planteada 1. Confirmación de que la citada operación de aportación no dineraria encaja dentro de la definición prevista en el artículo 87.1 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La aportación de participaciones sociales por una persona física puede acogerse al régimen de neutralidad fiscal si la entidad receptora es residente en España y el aportante mantiene al menos un 5% de los fondos propios de la misma. Las participaciones aportadas deben representar al menos el 5% de los fondos propios de las entidades aportadas y haber sido poseídas ininterrumpidamente durante el año anterior. No se aplicará este régimen si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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