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An individual has enquired whether contributing company shares to a new entity can qualify for the special regime under the Corporate Income Tax Act. The Directorate General for Taxes (DGT) has ruled that this is possible, provided the participation requirements are met and the primary purpose is not tax fraud or evasion.
Cuestión planteada 1º) 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.
Para aplicar el régimen especial de aportaciones no dinerarias (art. 87 LIS), la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad tras la operación. Además, la operación no puede tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o la planificación del relevo generacional. Si se cumplen estos requisitos, también podrá aplicarse la exención de dividendos prevista en el artículo 21 de la LIS.
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