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The consultant asks whether contributions of shares in a company to a new holding may qualify under the special regime. The DGT responds that this is possible if participation and ownership requirements are met and the transaction has valid economic motives.
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 aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España y el aportante debe poseer las participaciones ininterrumpidamente durante el año anterior. Además, las participaciones deben representar al menos el 5% de los fondos propios de la entidad y el aportante debe mantener al menos un 5% en la entidad receptora. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la planificación del relevo generacional.
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