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A business group has enquired whether the contribution of shares from a company to a new entity can qualify for the special regime under the Corporate Income Tax Act. The Directorate General for Taxes (DGT) has ruled that this is possible provided that the participation requirements are met and the primary purpose is not tax fraud or tax advantage.
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 mantener una participación de al menos el 5% en los fondos propios. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades. En cuanto a dividendos, se podrá aplicar la exención del artículo 21 de la LIS si se cumplen sus requisitos específicos.
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