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A natural person enquires whether transferring shares from subsidiaries to a Spanish resident entity qualifies for the special regime. The DGT confirms this is possible if participation, uninterrupted ownership and valid economic reasons are satisfied.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que la aportación de acciones de contribuyentes del IRPF se acoja al régimen especial, las participaciones deben representar al menos el 5% de los fondos propios de una entidad que no sea una agrupación de interés económico ni gestione patrimonio mobiliario o inmobiliario. El aportante debe haber poseído dichas acciones ininterrumpidamente durante el año anterior y mantener al menos un 5% de los fondos propios de la entidad receptora tras la operación. Además, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal.
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