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A natural person enquires whether transferring shares from a company to a new holding company qualifies for the special merger regime. The DGT states that this is possible if participation and ownership requirements are met and the transaction has valid economic motives.
Cuestión planteada 1. Si los criterios descritos con anterioridad conllevarían la aplicación del régimen especial de las 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, regulado en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, a la operación descrita.
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 de la entidad tras la operación. En el caso de personas físicas, las participaciones deben representar al menos el 5% de los fondos propios de la entidad aportada, la cual no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario, y deben poseerse ininterrumpidamente durante el año anterior. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino responder a motivos económicos válidos.
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