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A physical person asks whether contributions of shares from two companies to a new holding may qualify for the special tax neutrality regime. The DGT states this is possible if minimum 5% ownership, uninterrupted possession, and valid economic reasons are met.
Cuestión planteada 1/ Si la aportación no dineraria de las 6.750 participaciones sociales de la compañía A y de los valores recibidos de la mercantil NC1 como consecuencia de la posible escisión parcial financiera de la entidad A podría acogerse al régimen fiscal especial regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y los motivos económicos expuestos pueden considerarse validos a los efectos de la aplicación del citado régimen especial.
La aportación de participaciones de las entidades A y NC1 a la sociedad NC2 puede acogerse al régimen especial de la LIS si se cumple que la aportante participe en al menos el 5% de los fondos propios de las entidades aportadas y que estas no tengan como actividad principal la gestión de patrimonio mobiliario o inmobiliario. En tal caso, las participaciones en la sociedad adquirente conservarán el valor y la antigüedad de las originales. Los dividendos percibidos por la adquirente estarán exentos según el artículo 21.1 de la LIS si se mantiene la participación mínima del 5% y se cumple el plazo de antigüedad. La aplicación del régimen queda condicionada a que la operación no tenga como objetivo principal el fraude o la evasión fiscal.
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