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An entity asks whether a surface right from land containing a psychiatric hospital can benefit from the fiscal neutrality regime. The DGT states that this applies if the receiving entity meets residency requirements, holds at least a 5% stake, and there is no tax fraud or evasion.
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 y si existen motivos económicos válidos.
Para que la aportación no dineraria se acoja al régimen de neutralidad fiscal, la entidad que recibe la aportación debe ser residente en España o tener un establecimiento permanente, y la aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad receptora. No obstante, este régimen no se aplicará si el objetivo principal de la operación es el fraude, la evasión o la obtención de una ventaja fiscal sin motivos económicos válidos.
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