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A physical person enquires whether a 25% share contribution to a new entity B from entity A qualifies for the special restructuring regime. The DGT responds that it is possible if the LIS requirements are met and the entity does not manage movable or immovable assets.
Cuestión planteada Si a la reestructuración planteada a través de la creación de una nueva sociedad con aportación no dineraria de las participaciones en la entidad A le sería de aplicación el régimen especial de las operaciones de reestructuración del Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades.
La aportación de participaciones sociales por una persona física podrá acogerse al régimen de neutralidad fiscal de la LIS si la entidad receptora es residente en España, el aportante mantiene al menos un 5% de los fondos propios y la entidad aportada no tiene como actividad principal la gestión de un patrimonio mobiliario o inmobiliario. En este caso, los valores y la antigüedad de las participaciones se mantienen para efectos fiscales. No obstante, el régimen no se aplicará si la operación tiene como objetivo principal el fraude o la evasión fiscal sin motivos económicos válidos.
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