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The DGT confirms that non-monetary contributions of shares by two natural persons to a Spanish resident company may qualify under the special regime if participation and uninterrupted ownership conditions are met and the transaction has valid economic motives.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial 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, la entidad receptora debe ser residente en España o tener un establecimiento permanente, y el aportante debe poseer al menos el 5% de los fondos propios de la entidad tras la operación. En el caso de acciones, estas deben representar al menos el 5% de los fondos propios de la entidad, no ser una AIE oUTE, no tener como actividad principal la gestión de patrimonio mobiliario/inmobiliario, y haber sido poseídas ininterrumpidamente durante el año anterior. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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