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The DGT determines that the classification depends on whether the operation grants majority voting rights or meets the requirements of minimum shareholding and uninterrupted ownership.
Cuestión planteada 1/ Si la aportación no dineraria de PF1 cumple todos los requisitos legales para ser considerada una operación de aportación no dineraria especial a los efectos de lo establecido en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Las aportaciones de participaciones en las entidades C, E y J pueden ser aportaciones no dinerarias especiales si se cumplen los requisitos de participación mínima del 5% y posesión ininterrumpida durante el año anterior. Las aportaciones de las entidades A y B pueden ser canjes de valores si permiten obtener la mayoría de derechos de voto y cumplen los requisitos del artículo 80 de la LIS. La aplicación del régimen especial queda condicionada a que la operación no tenga como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos.
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