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A taxpayer inquires whether the contribution of shares from one company to another can qualify for the special regime under the Corporate Income Tax Act and if its objectives are economic in nature. The DGT indicates that the requirements for shareholding and ownership must be met, and that the stated reasons may be considered valid.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para aplicar el régimen especial de aportaciones no dinerarias, las participaciones deben representar al menos el 5% de los fondos propios de una entidad que no sea una agrupación de interés económico ni tenga como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Además, deben poseerse ininterrumpidamente durante el año anterior a la aportación y el aportante debe mantener al menos un 5% de los fondos propios de la entidad receptora. La operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades.
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