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A taxpayer asks whether contributing shares in an existing entity allows applying the special regime of fiscal neutrality and whether this violates succession and donations tax reduction requirements. The DGT responds that fiscal neutrality may apply if LIS requirements are met, and that subsequent contributions do not breach the requirement to maintain acquired assets under succession tax rules.
Cuestión planteada Si resulta de aplicación a la operación el régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, del Impuesto sobre Sociedades, (en adelante, LIS), y si los motivos enunciados constituyen motivos económicos válidos a efectos de lo previsto en el artículo 89.2 de la LIS
Para aplicar el régimen de neutralidad fiscal en la aportación de participaciones, la entidad receptora debe ser residente en España, el aportante debe mantener al menos un 5% de los fondos propios y las participaciones deben haber sido poseídas ininterrumpidamente durante el año anterior. Además, la entidad no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. La posterior aportación de participaciones donadas a otra entidad no incumple el requisito de mantenimiento de lo adquirido en el Impuesto sobre Sucesiones y Donaciones, siempre que se mantenga el valor por el que se practicó la reducción y el derecho a la exención en el Impuesto sobre el Patrimonio.
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