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A contributor proposes to contribute 41.94% of an entity to a new Spanish holding company. The DGT states that the special regime may apply if participation and ownership requirements are met and the declared economic motives are valid after fact-based assessment.
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 y si existen motivos económicos válidos.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España o tener un establecimiento permanente, y el aportante debe participar al menos en el 5% de los fondos propios de la entidad receptora. En el caso de personas físicas, las participaciones aportadas deben representar al menos el 5% de los fondos propios de la entidad aportada, no ser una agrupación de interés económico ni tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario, y haber sido poseídas ininterrumpidamente durante el año anterior. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo sustentarse en motivos económicos válidos.
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