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A natural person asks whether a 22.12% shareholding in a Spanish resident entity qualifies for the special non-cash contribution regime. The DGT states that the regime applies if the minimum participation requirement is met and the transaction has valid economic motives, not merely fiscal ones.
Cuestión planteada Si la aportación proyectada reúne los requisitos previstos para que le resulte de aplicación el régimen fiscal 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 mantener una participación de al menos el 5% en los fondos propios de la entidad receptora tras la operación. En el caso de acciones o participaciones, deben representar al menos el 5% de los fondos propios de la entidad aportada y haber sido poseídas ininterrumpidamente durante el año anterior. Finalmente, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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