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A family business has enquired whether the contribution of shares in a company to a new entity (NEWCO) can qualify for the special regime under the Corporate Income Tax Act. The DGT has ruled that this is possible, provided that participation requirements are met and there are no purely tax-driven motives, and that subsequent dividends would remain exempt.
Cuestión planteada 1º) 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, en el supuesto de que la entidad consultante no renuncie a la aplicación del régimen de neutralidad fiscal.
La aportación de participaciones sociales por personas físicas puede acogerse al régimen especial del artículo 87 de la LIS si la entidad receptora es residente en España, el aportante mantiene al menos un 5% de los fondos propios y la entidad no gestiona patrimonio inmobiliario o mobiliario. La operación debe tener motivos económicos válidos, como la planificación del relevo generacional, para no incurrir en fraude o evasión según el artículo 89.2. Asimismo, los dividendos de la entidad aportada estarán exentos bajo el artículo 21.1 de la LIS si se mantiene la participación mínima del 5% y el tiempo de tenencia requerido mediante subrogación.
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