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Several companies have enquired whether the contribution of shares from one company to another, or to a new entity, meets the requirements of the special regime for mergers and contributions. The Directorate General for Tax (DGT) has determined that the proposed reasons for reorganization are economically valid.
Cuestión planteada Existencia de motivos económicos válidos en la aportación no dineraria, por parte de las sociedades A, B, C y D, de acciones de la sociedad H, en favor de la sociedad E, o de una sociedad de nueva creación, a efectos de aplicar el régimen fiscal especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, deben cumplirse los requisitos de residencia de la entidad receptora y participación mínima del 5% en sus fondos propios. La operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino que debe responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de mejorar la gestión, la influencia en la sociedad y la capacidad financiera se consideran económicamente válidos.
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