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The DGT confirms that contributions of shares from a Moroccan-resident company to a Spanish ETVE cannot benefit from the special non-cash contribution regime, as the rule requires the contributing entity to be resident in Spain.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para que la aportación de acciones o participaciones sociales por parte de un contribuyente del IRPF se acoja al régimen especial del capítulo VIII del título VII del TRLIS, la entidad de cuyo capital sean representativos debe ser residente en territorio español. Al tratarse en este caso de participaciones de una entidad residente en Marruecos, no se cumple este requisito legal del artículo 94 del TRLIS.
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