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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,
La aportación de participaciones sociales puede acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS si la entidad beneficiaria es residente en España y el aportante mantiene una participación de al menos el 5% en sus fondos propios. Para contribuyentes del IRPF, las participaciones deben representar al menos el 5% de los fondos propios de la entidad, no ser una gestión de patrimonio mobiliario o inmobiliario y haber sido poseídas ininterrumpidamente durante el año anterior. No se aplicará el régimen si la operación tiene como principal objetivo el fraude o la evasión fiscal sin motivos económicos válidos.
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