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A natural person asks whether transferring their shares in a research entity to another entity may qualify for the special non-monetary contribution regime. The DGT states that this is possible if participation and ownership requirements are met and valid economic grounds are provided.
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 y si existen motivos económicos válidos.
Para aplicar el régimen especial del artículo 87 de la LIS, la entidad receptora debe ser residente en España, el aportante debe mantener al menos un 5% de los fondos propios de la entidad receptora tras la operación, y las participaciones aportadas deben representar al menos un 5% de los fondos propios de la entidad aportante y haber sido poseídas ininterrumpidamente durante el año anterior. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo sustentarse en motivos económicos válidos según el artículo 89.2 de la LIS. Los motivos de reorganización y control patrimonial podrían considerarse válidos, aunque su calificación final depende de los hechos y circunstancias de la operación.
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