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A natural person asks whether transferring their shares in a company to a newly established Spanish resident entity qualifies for the special regime. The DGT states that this is possible if participation and ownership requirements are met, provided the transaction is not primarily aimed at obtaining tax benefits.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial 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 los fondos propios de la entidad tras la operación. Además, las participaciones deben haberse poseído ininterrumpidamente durante el año anterior a la aportación. El régimen no se aplicará si la operación tiene como objetivo principal el fraude o la evasión fiscal, o si carece de motivos económicos válidos más allá de la ventaja fiscal. La validez de los motivos económicos planteados dependerá de la comprobación de los hechos.
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