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The consultant asks whether the special non-cash contribution regime can be applied when contributing their share in a holding company. The DGT states that this is possible if participation and ownership requirements are met, provided the transaction is not primarily aimed at fraud or tax evasion.
Cuestión planteada - Si se puede aplicar a la operación descrita el régimen especial regulado en el Capítulo VII del Título VII 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 participar al menos en el 5% de los fondos propios de la entidad receptora tras la operación. En el caso de personas físicas, las participaciones aportadas deben representar al menos el 5% de los fondos propios de la entidad aportada, no ser una gestión de patrimonio mobiliario o inmobiliario y haberse poseído ininterrumpidamente durante el año anterior. 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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