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Two natural persons inquire whether they can apply the special regime for non-monetary contributions to their entities in other companies. The DGT states that this is possible if the percentage ownership, uninterrupted holding, and valid economic motives are met.
Cuestión planteada Si procede la aplicación del régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, a la operación de aportación por PF1 y por PF2 de sus participaciones en las entidades A y B a las sociedades C y D.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España o tener un establecimiento permanente, y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad que recibe. En el caso de personas físicas, las participaciones aportadas deben representar al menos el 5% de los fondos propios de la entidad aportada, haber sido poseídas ininterrumpidamente durante el año anterior y la entidad aportada no puede ser una AIE, una UT de empresa, ni tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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