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The consultant asks whether contributions of shares from a company to a new entity may qualify for the special fiscal neutrality regime. The DGT responds that this is possible if the minimum participation, length of time, and absence of purely fiscal objectives are met.
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,
Para aplicar el régimen de neutralidad fiscal en aportaciones no dinerarias, la entidad receptora debe ser residente en España o tener un establecimiento permanente. El aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad receptora. En el caso de participaciones sociales, estas deben haber sido poseídas ininterrumpidamente durante el año anterior a la aportación y la entidad no debe tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. No se aplicará el régimen si la operación tiene como objetivo principal el fraude o la evasión fiscal o carece de motivos económicos válidos.
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