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A taxpayer has enquired whether the contribution of a 50% stake in a company to a new entity can qualify for the special regime for asset contributions. The Directorate General for Taxes (DGT) indicates that this regime is applicable provided that the requirements regarding shareholding, residence, and uninterrupted ownership are met, and the transaction is supported by valid economic reasons.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para que la aportación de acciones por personas físicas se acoja al régimen especial, la entidad aportada debe ser residente en España, no ser una agrupación de interés económico ni tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario bajo ciertos límites, y las acciones deben representar al menos el 5% de los fondos propios y haber sido poseídas ininterrumpidamente durante el año anterior. Además, tras la aportación, el sujeto debe mantener al menos un 5% de los fondos propios de la entidad receptora. Finalmente, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos y no a la mera búsqueda de una ventaja fiscal.
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