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A natural person asks whether the transfer of shares from one company to another can qualify for the special regime under the Corporate Income Tax Law. The DGT responds that this is possible if participation and ownership requirements are met and the transaction has genuine economic purposes, not merely fiscal ones.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para aplicar el régimen especial de aportaciones no dinerarias, se requiere que la entidad receptora sea residente en España, que el aportante mantenga al menos un 5% de los fondos propios de la entidad y que las acciones representen al menos el 5% de los fondos propios de la entidad aportada, poseyéndolas ininterrumpidamente durante el año anterior. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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