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A natural person enquires whether the special regime for non-cash contributions can be applied in a reorganisation of their shareholding in a holding company. The DGT states that it applies if participation and ownership requirements are met and the transaction has valid economic reasons.
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 no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos.
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