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A Mexican resident asks whether contributions of shares from several Spanish companies to another Spanish resident company may qualify for the special regime. The DGT states this is possible if participation, uninterrupted ownership and entity activity requirements are met, and there is no primary objective of obtaining tax advantages.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal previsto 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 y el aportante debe mantener una participación de al menos el 5% en sus fondos propios tras la operación. Las participaciones aportadas deben representar al menos el 5% de los fondos propios de la entidad aportada, haber sido poseídas ininterrumpidamente durante el año anterior y la entidad aportada no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. No se aplicará el régimen si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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