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A natural person wishes to contribute a 25% share in a holding entity to a new company. The DGT assesses whether the transaction qualifies for fiscal neutrality under the Corporate Income Tax and whether the conditions for exemption under the Wealth Tax are satisfied.
Cuestión planteada
Para aplicar el régimen de neutralidad fiscal en la aportación de acciones, la entidad receptora debe ser residente en España y la entidad aportada no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Si se cumplen los requisitos, los valores y la antigüedad de las participaciones se mantienen. Respecto al Impuesto sobre el Patrimonio, la exención en la nueva entidad será posible si el sujeto ejerce funciones de dirección y percibe una remuneración superior al 50% de sus rendimientos totales.
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