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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 o tener un establecimiento permanente, y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad receptora. Además, las participaciones aportadas deben representar al menos el 5% de los fondos propios de la entidad aportada y haber sido poseídas ininterrumpidamente durante el año anterior. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo existir motivos económicos válidos más allá de la mera ventaja fiscal.
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