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Four brothers ask whether transferring their shares to individual new holding companies qualifies for the special non-cash contribution regime. The DGT confirms this is possible if participation and ownership requirements are satisfied and the transaction has valid economic motives.
Cuestión planteada Posibilidad de que las diferentes aportaciones por parte de cada uno de los hermanos a las sociedades holding individuales cumplan los requisitos legalmente previstos para acogerse a la figura de aportación no dineraria del artículo 87.1 de la LIS.
Para que la aportación de acciones o participaciones sociales se acoja al régimen especial del artículo 87 de la LIS, la entidad receptora debe ser residente en España, el aportante debe participar al menos en el 5% de los fondos propios de la entidad receptora y las participaciones deben haberse poseído ininterrumpidamente durante el año anterior. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS.
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