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A natural person enquires whether contributions of shares from various entities to a Spanish resident company may qualify for the special non-cash contribution regime. The DGT states this is possible if participation and ownership requirements are met, provided the main objective is not fraud or tax advantage.
Cuestión planteada Si las aportaciones no dinerarias previstas, tal y como han sido descritas anteriormente, pueden acogerse al régimen previsto en el Capítulo VII del Título VII, de régimen especial de las fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una Sociedad Europea o una Sociedad Cooperativa Europea de un Estado miembro a otro de la Unión Europea, de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España o tener un establecimiento permanente. El aportante debe poseer las participaciones ininterrumpidamente durante el año anterior y estas deben representar al menos el 5% de los fondos propios de la entidad aportada. Tras la aportación, el aportante debe mantener una participación de al menos el 5% en la entidad receptora. No se aplicará el régimen si la operación tiene como objetivo principal el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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