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A natural person enquires whether contributing their 30% share in a Spanish entity to a new company may qualify for the special reorganisation regime. The DGT states that this is possible if the requirements of shareholding, duration and nature of the entity are met, and the transaction is not primarily aimed at obtaining a fiscal advantage.
Cuestión planteada Si la operación de aportación no dineraria descrita puede acogerse al régimen fiscal especial contemplado en el Capítulo VII, del Título VII de Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La aportación de acciones o participaciones sociales por personas físicas puede acogerse al régimen especial si la entidad receptora es residente en España, el aportante mantiene al menos un 5% de los fondos propios tras la operación, y las participaciones representaban al menos un 5% de los fondos propios de la entidad aportada y se poseían ininterrumpidamente durante el año anterior. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos. En caso de aplicarse, los valores y fechas de adquisición se mantienen para el socio y para la entidad receptora.
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