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A query was raised regarding whether the contribution of shares meets the requirements for the tax neutrality regime. The DGT indicates that it will apply provided that the required shareholding percentages and uninterrupted ownership are maintained, and provided it is not carried out for the purpose of tax fraud or evasion.
Cuestión planteada Si la operación planteada reúne los requisitos para que sea de aplicación el régimen de neutralidad fiscal regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de 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 caso de aportación de acciones por personas físicas, estas deben haberse poseído ininterrumpidamente durante el año anterior. El régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal, o carece de motivos económicos válidos.
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