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A private equity company asks whether a reorganisation involving a non-cash contribution and an absorption merger can apply to the special tax regime. The DGT responds that it is possible if legal requirements are met and valid economic reasons exist.
Cuestión planteada 1º) Si las operaciones descritas de aportación no dineraria y fusión se podrían acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Las aportaciones no dinerarias pueden acogerse al régimen especial si la entidad aportante mantiene al menos un 5% de los fondos propios de la entidad receptora. En las fusiones, la operación puede aplicar el régimen especial si se realiza en el ámbito mercantil y no tiene como fin principal el fraude o la evasión fiscal. Los motivos económicos de reestructuración o racionalización de actividades se consideran válidos para evitar la aplicación del régimen general. Los socios residentes en España no integrarán rentas por la atribución de valores en la fusión, valorando los recibidos por su valor fiscal original.
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