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A family business has enquired whether contributing shares of a company to a new entity (NEWCO) can qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) has ruled that it can, provided that shareholding requirements are met and there are no purely tax-driven motives, and that the dividend exemption and family business relief would be preserved.
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.
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