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The consultant asks whether the contribution of shares from a company to a new entity (NEWCO) can benefit from the special fiscal neutrality regime. The DGT confirms this is possible if minimum shareholding, residency and duration requirements are met, provided the objective is not solely to obtain a fiscal advantage.
Cuestión planteada - Si la operación de constitución de una sociedad mediante aportaciones no dinerarias planteada anteriormente podría cogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre,
La aportación de participaciones sociales puede acogerse al régimen de neutralidad fiscal si el aportante participa en al menos el 5% de los fondos propios de la entidad receptora y, en caso de personas físicas, si las participaciones representaban al menos el 5% de los fondos propios de la entidad aportada y se poseían ininterrumpidamente durante el año anterior. No obstante, este régimen no será aplicable si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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