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Two individuals inquire whether transferring their shares in various companies to a new holding company can qualify under the special non-monetary contribution regime. The DGT states that the operation is applicable if the requirements of participation and residency are met, provided it does not have the primary objective of fraud or tax advantage.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial establecido en el capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, aprobado por el Real Decreto Legislativo 4/2004, de 5 de marzo.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España y los aportantes deben poseer al menos el 5% de sus fondos propios tras la operación. Además, las participaciones aportadas deben representar al menos el 5% de los fondos propios de la entidad receptora y esta no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. La operación no podrá acogerse al régimen si su objetivo principal es la ventaja fiscal sin motivos económicos válidos, como la reestructuración o racionalización de actividades.
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