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A natural person enquires whether contributions of their holdings in a food entity to a new Spanish resident holding company may qualify under the special regime. The DGT states this is possible if participation and ownership requirements are met, provided the transaction is not primarily aimed at obtaining a fiscal advantage.
Cuestión planteada Si la operación descrita puede 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 receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en sus fondos propios. Además, las participaciones deben haberse poseído ininterrumpidamente durante el año anterior a la aportación. El régimen no se aplicará si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. Los motivos de simplificación estructural o canalización de inversiones podrían ser válidos, pero su calificación depende de los hechos reales.
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