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A taxpayer asks whether a non-monetary contribution of shares in one entity to another may benefit from the special neutral tax regime. The DGT states this is possible if the shareholding and ownership requirements are met and valid economic reasons exist.
Cuestión planteada Si la operación de aportación no dineraria descrita puede acogerse al régimen especial de neutralidad fiscal regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre del Impuesto sobre Sociedades, indicando en particular, si los motivos expuestos en el hecho anterior son motivos económicos válidos a los efectos del artículo 89.2 de la citada norma.
Para aplicar el régimen especial de la LIS, la entidad receptora debe ser residente en España o tener un establecimiento permanente, y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad tras la operación. En aportaciones de participaciones por personas físicas, estas deben representar al menos el 5% de los fondos propios y haber sido poseídas ininterrumpidamente durante el año anterior. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos y no en la mera búsqueda de una ventaja fiscal.
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