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Individuals inquire whether contributions of their shares in a company to two individual holding companies may qualify under the special merger and split regime. The DGT states that this is possible if participation and ownership requirements are met, and if the transaction has valid economic motives and not merely fiscal ones.
Cuestión planteada 1. Si a las operaciones de aportación no dineraria planteadas le son de aplicación el régimen especial de fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una Sociedad Europea o una Sociedad Cooperativa Europea de un Estado miembro a otro de la Unión Europea, contenido 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 mantener una participación de al menos el 5% en los fondos propios tras la operación. En el caso de personas físicas, las participaciones deben haberse poseído ininterrumpidamente durante el año anterior y la entidad no puede ser una agrupación de interés económico o tener como actividad principal la gestión de patrimonio. Además, la operación no debe tener como objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos según el artículo 89.2 de la LIS.
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