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An individual has enquired whether the contribution of shares from two entities into a new company meets the requirements of the special regime. The Directorate General for Taxes (DGT) indicates that the requirements for participation and ownership would be met, but warns that the primary purpose of the transaction must not be to obtain a tax advantage.
Cuestión planteada Si la aportación a la entidad N cumple los requisitos previstos legalmente para acogerse a la figura impositiva de la aportación no dineraria prevista en el artículo 87 del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial del artículo 87 de la LIS, la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en los fondos propios. Además, las participaciones deben haber sido poseídas ininterrumpidamente durante el año anterior. La aplicación del régimen queda excluida si la operación tiene como principal objetivo el fraude o la evasión fiscal, careciendo de motivos económicos válidos según el artículo 89.2 de la LIS.
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