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A physical person asks whether the contribution of their solar installations to a company or the exchange of shares can benefit from the special corporate tax regime. The DGT confirms that legal requirements are met and the economic justifications are valid.
Cuestión planteada 1º) Si las operaciones descritas se podrían acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para la aportación no dineraria de instalaciones solares, se puede aplicar el régimen especial si la entidad receptora es residente, el aportante mantiene al menos un 5% de participación y los elementos están afectos a una actividad económica con contabilidad mercantil. En el canje de valores, el régimen es aplicable si la entidad adquiere la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. Ambas operaciones requieren que los motivos sean económicos válidos y no tengan como fin principal la ventaja fiscal.
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