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The DGT confirms that the special regime applies to share contributions exceeding 5%, but not to those below 5%.
Cuestión planteada Si concurren en la operación de reestructuración planteada los motivos económicos válidos a que se refiere el artículo 89.2 de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades (en adelante, LIS), y, por tanto, si resulta de aplicación el régimen especial de neutralidad fiscal regulado en el Capítulo VII del Título VII de la LIS.
Para aplicar el régimen especial de aportaciones no dinerarias, el aportante debe participar en los fondos propios de la entidad receptora en al menos un 5%. Asimismo, las participaciones aportadas deben representar al menos el 5% de los fondos propios de la entidad aportada y haber sido poseídas ininterrumpidamente durante el año anterior. Si la operación tiene como principal objetivo el fraude o la evasión fiscal, o no se efectúa por motivos económicos válidos, no se aplicará el régimen de neutralidad fiscal.
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