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A consultancy company asks whether its non-monetary technological platform contribution to a new subsidiary can apply for the special reorganisation regime. The DGT states that this is possible if residence and minimum shareholding requirements are met and valid economic reasons exist.
Cuestión planteada Si la operación descrita puede 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.
Para aplicar el régimen especial de aportaciones de activos, la entidad receptora debe ser residente en España y la aportante debe mantener una participación de al menos el 5% en los fondos propios de la receptora. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos alegados por la consultante podrían considerarse válidos, aunque su calificación final depende de la comprobación de los hechos y circunstancias reales.
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