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A taxpayer asks whether contributing their stake in a Spanish resident entity to another company can qualify under the special regime for mergers and contributions. The DGT states that this is possible if participation and residency requirements are met and the transaction has valid economic motives beyond tax advantages.
Cuestión planteada Si la operación descrita es susceptible de ser acogida al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportaciones de acciones, la entidad receptora debe ser residente en España o tener un establecimiento permanente, y el aportante debe mantener una participación superior al 5% en la entidad receptora tras la operación. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos. Los motivos de mejorar la capacidad de reinversión y facilitar la sucesión pueden considerarse válidos.
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