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A consultant proposes contributing their stake in a company to a new Spanish holding society. The DGT states that the transaction may qualify for the special regime if participation and ownership requirements are met and economic justifications are valid.
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 y el aportante debe participar en sus fondos propios al menos un 5%. En aportaciones de acciones por personas físicas, las participaciones deben representar al menos el 5% de los fondos propios de la entidad aportada, no ser una gestión de patrimonio mobiliario/inmobiliario y haberse poseído ininterrumpidamente durante el año anterior. Los motivos económicos alegados podrían ser válidos, aunque su calificación depende de los hechos y de la ausencia de un objetivo principal de fraude o ventaja fiscal.
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