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A query was raised regarding whether a future sale of shares inherently invalidates the economic motives of a non-monetary contribution. The DGT ruled that such a sale could influence the determination of the transaction's primary purpose if its objective is to obtain a tax advantage.
Cuestión planteada Si dicha afirmación quiere decir que cualquier venta futura perjudica necesariamente los motivos económicos válidos de la aportación no dineraria o si se deben tener en cuenta las circunstancias específicas de dicha venta y en particular si la venta beneficia o no el desarrollo futuro de la actividad de la sociedad X.
La venta posterior de las participaciones aportadas podría influir en determinar si la operación tiene como principal objetivo el fraude o la evasión fiscal. Si la transmisión no beneficia el desarrollo de la actividad de la sociedad, sino que busca una ventaja fiscal en el tratamiento de la plusvalía, el régimen especial podría no aplicarse. El juicio sobre el propósito de la operación se realizará considerando la totalidad de las circunstancias previas, simultáneas y posteriores.
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