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The consultant asks whether contributions of shares from two entities to a C company can qualify for the special regime. The DGT states that this is possible if minimum participation requirements are met and the transaction is not primarily aimed at fraud or tax advantage.
Cuestión planteada Si la operación descrita se susceptible de acogerse a régimen fiscal
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España o tener un establecimiento permanente, y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad tras la operación. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos y no a la mera búsqueda de una ventaja fiscal. La valoración de si los motivos económicos son válidos depende de los hechos y circunstancias de cada caso.
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