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The consultant asks whether contributions of shares from three entities to a new holding company have valid economic reasons to use the special regime. The DGT states that the regime applies if participation and ownership requirements are met, provided the main objective is not tax advantage.
Cuestión planteada Si el planteamiento de la operación descrita, y los motivos expuestos, son motivos económicos válidos suficientes para acoger la operación de aportación no dineraria al régimen fiscal especial protegido 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, se debe cumplir que la entidad receptora sea residente en España o tenga establecimiento permanente, que el aportante mantenga al menos un 5% de los fondos propios tras la operación y que las participaciones se hayan poseído ininterrumpidamente durante el año anterior. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo existir motivos económicos válidos como la reestructuración o racionalización de actividades. La comprobación de estos motivos es una cuestión de hecho que debe valorar la Administración según las circunstancias de cada caso.
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