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The consultant asks whether share transfers between companies can benefit from the special corporate tax regime. The DGT confirms this is possible if a minimum 5% shareholding is maintained and the transaction has valid economic motives, not just tax-related ones.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial previsto 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 y el aportante debe mantener al menos un 5% de los fondos propios. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos. Los motivos de reorganización patrimonial o sucesión empresarial podrían considerarse válidos, aunque su calificación es una cuestión de hecho.
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