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The consultant asks whether the contribution of a property to a new company (NEWCO) can qualify under the special reorganisation regime. The DGT states that this is possible provided the recipient meets residency requirements, holds at least a 5% shareholding, and there are valid economic grounds.
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 que recibe la aportación debe ser residente en España o tener un establecimiento permanente, y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la receptora. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos y no a una mera finalidad de obtener ventaja fiscal. Los motivos de reestructuración y racionalización de actividades podrían considerarse válidos, aunque su calificación depende de los hechos concretos.
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