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A natural person enquires whether contributions of shares from several entities to a Spanish resident company may benefit from the special reorganisation regime. The DGT states that if participation and ownership requirements are met, the transaction may be tax-neutral.
Cuestión planteada Si la reestructuración se ciñera exclusivamente al conjunto de empresas descritas, si podría constituir un motivo económico válido y por lo tanto acogerse esta reestructuración a lo establecido en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que una aportación no dineraria de participaciones se acoja al régimen de neutralidad fiscal, el aportante debe poseer las participaciones ininterrumpidamente durante el año anterior y mantener una participación de al menos el 5% en la entidad receptora tras la operación. Si se cumplen estos requisitos, los valores y fechas de adquisición se mantienen, evitando la integración de renta en el IRPF. No obstante, el régimen no se aplicará si el objetivo principal es la ventaja fiscal y no existen motivos económicos válidos, cuestión que la Administración debe apreciar según los hechos de cada caso.
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