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A natural person asks whether contributions of their holdings in a holding company to a new company (Newco) may qualify for the special regime. The DGT states that this is possible if participation and ownership requirements are met, provided the transaction has valid economic motives and is not solely for tax advantages.
Cuestión planteada Si la operación mediante la cual, la persona física consultante aportaría la participación que actualmente posee de la entidad A a la sociedad Newco 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 y el aportante debe poseer al menos un 5% de sus fondos propios tras la operación. En el caso de participaciones sociales, estas deben representar al menos el 5% de los fondos propios de la entidad aportada, haber sido poseídas ininterrumpidamente durante el año anterior y la entidad no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS.
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