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The query asks whether a series of share contributions and a subsequent cross-border merger may benefit from the special neutral tax regime. The DGT states that such contributions and the merger may apply to the regime if the participation and ownership requirements are met, provided the main objective is not tax advantage.
Cuestión planteada Si las operaciones descritas cuentan con motivos económicos válidos y pueden aplicar el régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para las aportaciones no dinerarias, se requiere que la entidad receptora sea residente en España, que el aportante participe al menos un 5% en los fondos propios y que las participaciones hayan sido poseídas ininterrumpidamente durante el año anterior. En el caso de la fusión, si se realiza en el ámbito mercantil y cumple el artículo 76.1 a) de la LIS, puede acogerse al régimen especial. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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