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The taxpayer asks whether the contribution of shares from several companies to a new Spanish company can qualify for the special corporate restructuring regime. The DGT indicates that this is possible provided that the requirements regarding participation and ownership are met, and the transaction is supported by valid economic reasons.
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 mantener una participación de al menos el 5% en los fondos propios de la entidad tras la operación. En el caso de aportaciones de acciones por personas físicas, estas deben representar al menos el 5% de los fondos propios de la entidad, no ser una gestión de patrimonio mobiliario/inmobiliario y haber sido poseídas ininterrumpidamente durante el año anterior. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos.
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