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A taxpayer has enquired whether contributing shares from a holding company to new individual companies can qualify for the special regime for non-monetary contributions. The Directorate General for Taxes (DGT) indicates that this is possible provided the requirements of Article 94 of the Corporate Income Tax Law are met and the primary purpose of the transaction is not tax evasion or obtaining an unfair tax advantage.
Cuestión planteada 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, las participaciones aportadas deben representar al menos el 5% de los fondos propios de una entidad residente en España que no sea una agrupación de interés económico ni tenga como actividad principal la gestión de patrimonio mobiliario o inmobiliario bajo ciertos límites. Además, el aportante debe mantener una participación de al menos el 5% en la entidad beneficiaria tras la operación. Los motivos de reestructuración, sucesión empresarial o racionalización de actividades se consideran motivos económicos válidos frente a la prohibición de operaciones con fines meramente fiscales.
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