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The query asks whether social shares transferred from entity B to entity A, resident in Spain, can qualify for the special restructuring regime. The DGT states that this is possible if participation and uninterrupted ownership conditions are met, and if the transaction has valid economic motives.
Cuestión planteada Si resulta de aplicación a la operación de reestructuración empresarial planteada el régimen especial de las fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una sociedad europea o una sociedad cooperativa europea de un estado miembro a otro de la Unión Europea contenido en el Capítulo VII del Título VII de la Ley del Impuesto de Sociedades.
Para que la aportación de acciones o participaciones de una persona física se acoja al régimen especial, la entidad receptora debe ser residente en España o tener un establecimiento permanente. El aportante debe poseer las participaciones ininterrumpidamente durante el año anterior y mantener una participación de al menos el 5% en los fondos propios de la entidad receptora tras la operación. Además, la entidad no puede ser una agrupación de interés económico, una unión temporal de empresas, ni tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Finalmente, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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