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The consultant asks whether transferring shares between companies qualifies for the special non-cash contribution regime. The DGT states that it applies if participation and ownership requirements are met and the transaction has valid economic motives.
Cuestión planteada 1/ Confirmación de que la aportación por la consultante, de las participaciones de X a la sociedad Y, cumple todos los requisitos previstos legalmente para acogerse a la figura impositiva de la "aportación no dineraria especia/" prevista en el artículo 87,1 del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades,
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España o tener un establecimiento permanente. El aportante debe participar al menos en el 5% de los fondos propios de la entidad receptora tras la operación. En caso de personas físicas, las participaciones deben representar al menos el 5% de los fondos propios de la entidad aportada, poseerse ininterrumpidamente durante el año anterior y la entidad no puede ser una AIE, UTÉ o de gestión de patrimonio mobiliario/inmobiliario. Finalmente, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal.
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