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A physical person asks whether contributing shares in two entities to a new company may qualify for fiscal neutrality. The DGT responds that this is possible if the requirements of ownership, residence and activity of the entities are met, provided it is not done for tax fraud or evasion.
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 un contribuyente del IRPF puede acogerse al régimen de neutralidad fiscal si la entidad receptora es residente en España, el aportante mantiene al menos un 5% de los fondos propios de la receptora y las participaciones representan al menos el 5% de los fondos propios de las entidades aportadas. Además, las entidades aportadas no deben tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario, y las participaciones deben haberse poseído ininterrumpidamente durante el año anterior. La operación no será aplicable si su objetivo principal es el fraude o la evasión fiscal o si carece de motivos económicos válidos.
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