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An entity has queried whether contributing shares of a family business to a new company (NEWCO) can qualify for the special regime under the Corporate Income Tax Act and whether the family business reduction in Inheritance and Gift Tax is maintained. The DGT has ruled that this is possible, provided that participation requirements are met and there are no purely tax-driven motives.
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 las participaciones se han poseído ininterrumpidamente durante el año anterior. Los motivos de relevo generacional y eficiencia organizativa se consideran motivos económicos válidos frente al artículo 89.2 de la LIS. Asimismo, no se perdería la reducción por empresa familiar del artículo 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones si se mantiene el valor de adquisición y la titularidad de las nuevas acciones recibidas.
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