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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 la aportación de acciones o participaciones por contribuyentes del IRPF se acoja al régimen especial, deben cumplirse requisitos como que la entidad receptora sea residente en España, que el aportante participe al menos un 5% en sus fondos propios tras la operación y que las participaciones hayan sido poseídas ininterrumpidamente durante el año anterior. Si se cumplen estos requisitos, los valores y fechas de adquisición se mantienen, sin integrar renta en la imposición personal. No obstante, el régimen no se aplicará si el objetivo principal de la operación es el fraude o la evasión fiscal, o si no existen motivos económicos válidos.
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