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A company asks whether the contribution of its commercial premises to another entity may benefit from the special tax neutrality regime. The DGT states that it will apply if the beneficiary is a Spanish resident and the contributing entity maintains at least a 5% stake in the beneficiary's own funds.
Cuestión planteada Si la operación planteada podría 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.
La aplicación del régimen especial de aportaciones no dinerarias requiere que la entidad que recibe la aportación sea residente en España o tenga un establecimiento permanente, y que la aportante participe en al menos el 5% de los fondos propios de la entidad beneficiaria. No obstante, este régimen no se aplicará si el objetivo principal de la operación es el fraude, la evasión o la obtención de una ventaja fiscal sin motivos económicos válidos. La comprobación de si existen motivos económicos válidos es una cuestión de hecho que debe determinar la Administración según las circunstancias de cada caso.
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