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A query was raised regarding whether the contribution of shares in one company to two other entities can qualify for the special Corporate Income Tax regime. The Directorate General for Taxes (DGT) ruled that this regime is applicable provided that the requirements for participation and ownership are met and valid economic reasons exist.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad beneficiaria debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en sus fondos propios. En el caso de aportación de acciones por personas físicas, estas deben representar al menos el 5% de los fondos propios de la entidad aportada, poseerse ininterrumpidamente durante el año anterior y la entidad no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario bajo ciertos límites. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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