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An entity inquired whether the non-monetary contribution of shares from company B to company A could qualify for the special restructuring regime. The DGT ruled that it is applicable provided that the requirements regarding shareholding, uninterrupted ownership, and the absence of purely tax-driven motives are satisfied.
Cuestión planteada Si resulta de aplicación a la operación planteada el régimen fiscal especial regulado en el capítulo VII del título VII de la LIS.
El régimen especial es aplicable a aportaciones no dinerarias 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 se han poseído ininterrumpidamente durante el año anterior. Además, la entidad aportada no debe ser una agrupación de interés económico ni tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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