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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 poseer las participaciones ininterrumpidamente durante el año anterior y mantener una participación de al menos el 5% en los fondos propios de la entidad receptora tras la operación. No se aplicará el régimen si la operación tiene como principal objetivo el fraude, la evasión fiscal o carece de motivos económicos válidos más allá de la ventaja fiscal.
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