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A taxpayer inquired whether the contribution of shares from two entities to a third could qualify for the special regime under the Corporate Income Tax Act. The Directorate General for Taxes (DGT) ruled that this is possible provided the requirements for participation and ownership are met, and the transaction serves genuine economic purposes rather than being solely for tax advantages.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobres Sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España y el aportante debe poseer al menos el 5% de sus fondos propios tras la operación. En el caso de acciones, deben poseerse ininterrumpidamente durante el año anterior y la entidad no puede ser una gestión de patrimonio mobiliario o inmobiliario. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades.
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