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The applicant asks whether contributing shares of their companies to a new holding company can qualify for the special tax regime. The DGT rules that this is possible provided that participation and residence requirements are met and the stated economic reasons are valid.
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 el canje de valores, la entidad adquirente debe obtener la mayoría de derechos de voto y cumplir los requisitos del artículo 80 LIS. Para aportaciones no dinerarias, se requiere que la entidad receptora sea residente en España, que el aportante mantenga al menos un 5% de los fondos propios y que las participaciones se posean ininterrumpidamente durante el año anterior. La operación no aplicará el régimen especial si su objetivo principal es el fraude o la evasión fiscal sin motivos económicos válidos.
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