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A consultancy firm proposes the non-monetary contribution of a machine to its subsidiary to specialise production and optimise resources. The DGT states that the transaction may qualify for the special neutrality regime if residence and minimum shareholding requirements are met.
FIRST.- Confirmation that the non-monetary contribution operation, as previously described, would objectively fall within the special regime provided for in Chapter VII of Title VII of the LIS. SECOND.- Confirmation that the economic reasons stated in this consultation are sufficient for the purpose of considering the subjective requirement met for the classification of the non-monetary contribution within the scope of the special tax neutrality regime, in accordance with Article 89.2 of the LIS
Para aplicar el régimen de neutralidad fiscal en aportaciones no dinerarias, la entidad que recibe la aportación debe ser residente en España o tener un establecimiento permanente, y la aportante debe mantener una participación de al menos el 5% en los fondos propios de la receptora. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal. La ausencia de motivos económicos válidos puede presumir dicho objetivo, aunque la ventaja fiscal legítima es parte del régimen.
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