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The consultant asks whether contributions of shares from several entities to a new Spanish resident company may qualify for the special regime. The DGT states this is possible if participation percentages and uninterrupted ownership are met, provided the transaction has valid economic motives and is not for tax advantages.
Cuestión planteada
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España o tener un establecimiento permanente. El aportante debe participar en los fondos propios de la entidad receptora en al menos un 5 por ciento tras la operación. En caso de aportación de acciones por personas físicas, estas deben representar al menos el 5 por ciento de los fondos propios de la entidad aportada, poseerlas ininterrumpidamente durante el año anterior y la entidad no puede ser una AIE, una UT de empresa o de gestión de patrimonio mobiliario/inmobiliario. Finalmente, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal.
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