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Owners of rural estates have consulted whether they can benefit from the special regime for non-monetary contributions when contributing their land and shares to an agricultural transformation company and a commercial company. The Directorate General for Taxes (DGT) responds that this is possible provided that the requirements for participation, allocation to economic activity, and accounting are met, and that valid economic reasons exist.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Las sociedades agrarias de transformación pueden aplicar el régimen especial de aportaciones no dinerarias del TRLIS aunque no sean sociedades mercantiles. Para la aportación de fincas, se requiere que los aportantes participen al menos un 5% en los fondos propios de la entidad receptora y que los bienes estén afectos a actividades económicas con contabilidad según el Código de Comercio. En el caso de aportación de participaciones sociales, deben cumplir requisitos de residencia, representatividad y posesión ininterrumpida. Finalmente, la operación debe responder a motivos económicos válidos y no tener como fin principal el fraude o la evasión fiscal.
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