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A family group wishes to transfer their shares in an operating company to individual holding companies to facilitate family management and investment diversification. The DGT examines whether this reorganisation qualifies for fiscal neutrality and whether future dividends will be exempt.
Cuestión planteada
La aportación de participaciones a sociedades holding residentes en España puede acogerse al régimen de neutralidad fiscal si se cumplen los requisitos del artículo 87 de la LIS, incluyendo la participación mínima del 5% y la posesión ininterrumpida durante el año anterior. Los dividendos percibidos por las holdings de la sociedad operativa estarán exentos según el artículo 21 de la LIS, manteniendo la antigüedad y valor fiscal por subrogación. Respecto al Impuesto sobre el Patrimonio, la sustitución de la remuneración por parte de las nuevas holdings no impide la exención si se cumplen los requisitos de actividad y funciones de dirección.
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