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A company has requested a ruling on whether the contribution of assets not integrated into a specific line of business to new entities can qualify for the special regime under the Corporate Income Tax Act. The Directorate General for Taxes (DGT) indicates that this is possible provided that residency and minimum shareholding requirements are met, and that the transaction is driven by valid economic reasons rather than being purely for tax purposes.
Cuestión planteada Posibilidad de que la operación proyectada pueda acogerse al régimen fiscal especial 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 establecimiento permanente) y la aportante debe mantener una participación de al menos el 5% en los fondos propios de la receptora. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. Respecto al IIVTNU, el no devengo está condicionado a que los inmuebles aportados se encuentren integrados en una rama de actividad.
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