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A family business has queried whether contributing shares of a company to a new entity (NEWCO) can qualify for the special regime under the Corporate Income Tax Act and whether the family business relief under Inheritance and Gift Tax is maintained. The DGT has ruled that this is possible provided that the requirements regarding shareholding and valid economic reasons are met, and that the relief under Inheritance and Gift Tax is not lost.
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 participación es de al menos el 5% de la entidad aportada, poseída ininterrumpidamente durante el año anterior. La operación debe tener motivos económicos válidos para no incurrir en fraude o evasión fiscal. Asimismo, en el Impuesto sobre Sucesiones y Donaciones, no se pierde la reducción del artículo 20.6 si se mantienen el valor de adquisición y la titularidad de las acciones recibidas a cambio de las donadas.
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