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Two sisters are inquiring whether contributing their shares in a farm management company to their own family holding companies can qualify for the special regime for non-monetary contributions. The DGT indicates that this is possible provided that the minimum shareholding requirements are met and the transaction is driven by valid economic reasons rather than solely for tax advantages.
Cuestión planteada 1. Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad tras la operación. Además, la aportación de acciones debe haber sido ininterrumpida durante el año anterior y la entidad no puede tener como actividad principal la gestión de patrimonio inmobiliario. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino responder a motivos económicos válidos. En el caso de transmisiones de valores en mercado primario, no se aplica la regla de elusión de impuestos por transmisión de inmuebles del mercado de valores.
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