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A real estate company asks whether the contribution of immovable property to establish a new company may qualify for the special IS regime. The DGT states that the minimum 5% participation requirement is met and that the alleged economic motives could be valid, although this depends on the specific facts.
Cuestión planteada 1. 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 la aportante debe mantener una participación de al menos el 5% en los fondos propios. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos alegados por la consultante podrían considerarse válidos, pero su calificación es una cuestión de hecho.
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