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The DGT confirms that a contribution of Russian company shares to a new Russian entity (NEWCO) cannot benefit from the special non-cash contribution regime because the receiving entity is not resident in Spain and has no permanent establishment in Spain.
Cuestión planteada Si la aportación no dinerarias prevista puede acogerse al régimen previsto en el Capítulo VII del Título VII, de régimen especial de las fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una Sociedad Europea o una Sociedad Cooperativa Europea de un Estado miembro a otro de la Unión Europea, de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del régimen especial.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad que recibe la aportación debe ser residente en territorio español o realizar actividades en España mediante un establecimiento permanente al que se afecten los bienes aportados. En este caso, al ser la entidad receptora residente en Rusia y no realizar actividades en España mediante un establecimiento permanente, no se cumple el requisito del artículo 87.1 a) de la LIS.
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