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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 de una entidad a una nueva sociedad residente en España se acoja al régimen especial, las acciones deben representar al menos el 5% de los fondos propios de la entidad aportada, la entidad no debe ser una agrupación de interés económico ni tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario, y deben poseerse ininterrumpidamente durante el año anterior. Además, tras la aportación, el aportante debe mantener una participación de al menos el 5% en la entidad receptora. Finalmente, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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