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A taxpayer has enquired whether a contribution of shares can qualify for the special corporate restructuring regime and if their reasons are valid. The DGT indicates that this is possible provided that requirements regarding residence, minimum shareholding, and uninterrupted ownership are met, and that the stated economic reasons are genuine.
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.
Para aplicar el régimen especial de aportaciones no dinerarias, el aportante debe poseer las participaciones ininterrumpidamente durante el año anterior, participar al menos un 5% en la entidad receptora y esta no debe tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. La operación no podrá acogerse al régimen si su principal objetivo es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de unificación accionarial, relevo generacional y centralización de recursos pueden considerarse económicamente válidos.
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