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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.
La aportación no dineraria del derecho de superficie se acogerá al régimen de neutralidad fiscal si la entidad receptora es residente en España o tiene un establecimiento permanente, y si la entidad aportante mantiene una participación de al menos el 5% en los fondos propios de la receptora. No obstante, este régimen no será aplicable si la operación tiene como objetivo principal el fraude, la evasión o la obtención de una ventaja fiscal sin motivos económicos válidos. La comprobación de los motivos económicos es una cuestión de hecho que debe determinar la Administración.
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