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A real estate leasing company proposes a restructure via the contribution of shares from its held subsidiaries. The DGT states that the special regime for asset contributions applies if participation and residency requirements are met, and the transaction is not primarily aimed at obtaining tax benefits.
Cuestión planteada Si las operaciones descritas en la presente consulta, resultan susceptibles de acogerse al régimen fiscal especial contemplado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre del impuesto sobre Sociedades.
El régimen especial de aportaciones de activos es aplicable si la entidad receptora es residente en España, el aportante mantiene una participación de al menos el 5% en la entidad que recibe y las participaciones se han poseído ininterrumpidamente durante el año anterior. Además, la operación debe responder a motivos económicos válidos, como la racionalización de actividades o la gestión de patrimonios, y no tener como objetivo principal el fraude o la evasión fiscal.
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