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Two individuals inquire whether contributions of shares from various entities to a Spanish resident company may qualify under the special regime. The DGT states that this is possible provided participation and ownership requirements are satisfied and the transaction has valid economic motives.
Cuestión planteada Posibilidad de que la operación proyectada pueda acogerse al régimen 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 y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad tras la operación. Además, las participaciones aportadas deben representar al menos el 5% de los fondos propios de la entidad aportada, haber sido poseídas ininterrumpidamente durante el año anterior y la entidad aportada no puede ser una AIE, UTÉ o de gestión de patrimonio mobiliario/inmobiliario. Finalmente, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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