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A natural person enquires whether contributing their shares in two companies to a resident Spanish entity may be considered a non-cash contribution under the special regime. The DGT states that if the percentage of ownership, uninterrupted holding and nature of the entities are met, the regime applies without incorporating income.
Cuestión planteada - Si las aportaciones descritas podrían ser consideradas aportaciones no dinerarias a los efectos de lo dispuesto en el artículo 87 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que la aportación de acciones o participaciones sociales por personas físicas se acoja al régimen especial, deben cumplirse varios requisitos: la entidad receptora debe ser residente en España o tener un establecimiento permanente, la participación aportada debe representar al menos el 5% de los fondos propios de la entidad y debe haberse poseído ininterrumpidamente durante el año anterior. Además, tras la aportación, el aportante debe mantener al menos un 5% de los fondos propios de la entidad receptora. Si se cumplen estos extremos y no existe como objetivo principal el fraude o la evasión fiscal, los valores recibidos mantendrán los valores fiscales y la fecha de adquisición originales.
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