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A natural person enquires whether contributing their holdings in a holding company to another company meets the conditions for the special regime. The DGT states that the regime applies if participation and ownership criteria are met, provided the transaction has valid economic motives and is not for tax fraud or evasion.
Cuestión planteada Si la operación mediante la cual, la persona física consultante aportaría la participación que actualmente posee de la entidad A a la entidad S cumple los requisitos del artículo 87 de la Ley del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España o tener un establecimiento permanente. El aportante debe poseer las participaciones ininterrumpidamente durante el año anterior y estas deben representar al menos el 5% de los fondos propios de la entidad aportada. Tras la aportación, el aportante debe mantener al menos un 5% de los fondos propios de la entidad receptora. Finalmente, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal.
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