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A natural person asks whether contributing shares from a company to a new holding company qualifies for the special regime of non-cash contributions. The DGT responds that it is possible if the beneficiary entity is resident in Spain, participation and ownership requirements are met, and the transaction is based on valid economic reasons rather than solely tax advantages.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
Para aplicar el régimen especial de aportaciones de activos (art. 87 LIS), la entidad beneficiaria debe ser residente en España, el aportante debe mantener al menos un 5% de los fondos propios y la participación debe haberse poseído ininterrumpidamente durante el año anterior. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el art. 89.2 de la LIS. Los motivos de centralización de gestión, planificación de la sucesión y optimización de recursos financieros se consideran económicamente válidos.
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