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A taxpayer asks whether contributions of social shares after the dissolution of a marital company may qualify for the special regime. The DGT states this is possible if participation and ownership requirements are met and valid economic grounds exist.
Cuestión planteada Si la operación descrita se puede acoger al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España y el aportante debe poseer las participaciones ininterrumpidamente durante el año anterior. Además, las participaciones deben representar al menos el 5% de los fondos propios de la entidad y el aportante debe mantener al menos un 5% de participación tras la operación. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos.
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