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An individual has enquired whether the contribution of shares from several companies to a resident entity can qualify for the special regime under the Corporate Income Tax Act. The DGT indicates that eligibility depends on the nature of the companies being contributed and the existence of valid economic reasons.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el capítulo VII del título VII de la Ley 27/20174, de 27 de noviembre, del Impuesto sobre Sociedades.
Para la aportación de participaciones, el régimen especial es aplicable si la entidad receptora es residente, el aportante mantiene al menos un 5% de los fondos propios tras la operación y las sociedades aportadas no son de gestión de patrimonio inmobiliario ni agrupaciones de interés económico. La operación no podrá acogerse al régimen si su principal objetivo es la ventaja fiscal sin motivos económicos válidos. Los motivos de racionalización de la estructura patrimonial y eficiencia financiera pueden considerarse válidos.
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