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A natural person asks whether contributing shares from a company to a new holding company can qualify for the special asset contribution regime. The DGT confirms this is possible if residence, minimum shareholding and length of time requirements are met, and the transaction has valid economic motives beyond 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.
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