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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 y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad tras la operación. En el caso de personas físicas, las participaciones deben representar al menos el 5% de los fondos propios y haber sido poseídas ininterrumpidamente durante el año anterior. Además, la operación debe responder a motivos económicos válidos y no tener como objetivo principal la obtención de una ventaja fiscal.
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