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Three natural persons inquire whether contributions of their holdings in rental companies to new loan companies may qualify under the special regime. The DGT states that this is possible provided legal requirements are met and valid economic grounds exist.
Cuestión planteada Si la operación descrita puede acogerse al régimen especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades, de acuerdo con lo establecido en su artículo 87.
La aportación de participaciones sociales podrá acogerse al régimen especial del artículo 87 de la LIS si la entidad receptora es residente en España, los aportantes mantienen al menos un 5% de los fondos propios y dicha participación se ha poseído ininterrumpidamente durante el año anterior. Además, la entidad aportada no debe tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario según la Ley del Impuesto sobre el Patrimonio. Los motivos de reestructuración familiar y gestión de excedentes se consideran económicos válidos, siempre que no se utilicen entidades inactivas para diferir la tributación de dividendos.
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