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A taxpayer asks whether a 50% stake in an entity can qualify for the special non-cash contributions regime. The DGT states that such a regime applies if the requirements of ownership and holding are met and valid economic reasons exist.
Cuestión planteada 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 que la aportación de acciones o participaciones sociales se acoja al régimen especial, estas deben representar al menos el 5% de los fondos propios de una entidad que no sea una AIE, UTÉ o de gestión de patrimonio, y haber sido poseídas ininterrumpidamente durante el año anterior. Tras la aportación, el contribuyente debe mantener al menos un 5% de los fondos propios de la entidad receptora, que debe ser residente en España o tener establecimiento permanente. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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