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A natural person enquires whether the special regime for asset contributions can be applied in a restructure of their stake in a holding company. The DGT states that it applies if participation, uninterrupted ownership and entity activity requirements are met, provided the transaction has valid economic grounds and is not solely for tax advantages.
Cuestión planteada Si es posible aplicar a la operación de reestructuración planteada, el régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
El régimen especial es aplicable si la entidad receptora es residente en España, el aportante mantiene una participación superior al 5% tras la operación y las participaciones se han poseído ininterrumpidamente durante el año anterior. Además, la entidad aportada no debe tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario ni estar sujeta al régimen de AIE o UTE. Finalmente, la operación debe responder a motivos económicos válidos, como la simplificación de la estructura o la separación de patrimonios, y no tener como objetivo principal el fraude o la evasión fiscal.
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