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A taxpayer asks whether contributing shares from two entities to a holding company meets the conditions for non-cash contributions. The DGT states that eligibility depends on meeting participation, duration, and absence of purely fiscal objectives.
Cuestión planteada Confirmación de que la aportación por la consultante, de las participaciones de las entidades A y B a la sociedad holding, cumple todos los requisitos previstos legalmente para acogerse a la figura impositiva de la "aportación no dineraria especial" 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 que la aportación de participaciones sea acogida al régimen especial, la entidad adquirente debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad receptora. En el caso de personas físicas, las participaciones aportadas deben representar al menos el 5% de los fondos propios de la entidad aportada, haber sido poseídas ininterrumpidamente durante el año anterior y la entidad no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos.
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