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Taxpayers have queried whether the non-monetary contribution of shares in a company to new holding companies can qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) responds that this is possible provided that legal requirements are met and the transaction serves economic purposes, such as streamlining management and shareholder control.
Question raised 1º) Whether the described non-monetary contribution operations may qualify for the special regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España y el 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 de actividades. En este caso, agrupar acciones para mejorar el control y la estabilidad en la toma de decisiones se considera un motivo económico válido. Asimismo, la exención de dividendos posteriores dependerá del cumplimiento de los requisitos del artículo 21 de la LIS.
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