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A taxpayer asks whether transferring shares from two companies to a new holding company qualifies for the special tax neutrality regime. The DGT states that the regime applies if the 5% minimum shareholding, uninterrupted ownership, and absence of fraudulent purposes are met.
Cuestión planteada 1/ Si la aportación no dineraria de las 6.750 participaciones sociales de la compañía A y de los valores recibidos de la mercantil NC1 como consecuencia de la posible escisión parcial financiera de la entidad A podría acogerse al régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y los motivos económicos expuestos pueden considerarse validos a los efectos de la aplicación del citado régimen especial.
La aportación de participaciones de las entidades A y NC1 a la entidad NC2 podrá acogerse al régimen especial de la LIS si se cumplen los requisitos del artículo 87, como la participación mínima del 5% y la posesión ininterrumpida durante el año anterior. En tal caso, los valores y fechas de adquisición se mantienen. Los dividendos percibidos por NC2 podrán beneficiarse de la exención del artículo 21.1 de la LIS si se cumplen los requisitos de participación y antigüedad. La aplicación del régimen queda supeditada a que la operación no tenga como objetivo principal el fraude o la evasión fiscal.
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