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The DGT confirms that a non-cash share contribution to a newly constituted company may apply to the special reorganisation regime if it has valid economic grounds.
Cuestión planteada Si la operación de reestructuración planteada podría acogerse al régimen fiscal especial regulado en el capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La aportación de acciones a una sociedad de nueva constitución puede acogerse al régimen especial del TRLIS si la entidad receptora es residente en España o tiene un establecimiento permanente, y si el aportante mantiene al menos un 5% de los fondos propios. El objetivo de facilitar el relevo generacional en la gestión se considera un motivo económico válido para evitar la aplicación de la prohibición por finalidad meramente fiscal. Para aplicar este régimen, se debe optar por él comunicándolo a la Administración en el plazo de tres meses desde la inscripción de la escritura pública.
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