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A natural person asks whether contributing shares from various companies to a new entity (NEWCO) qualifies for the IS special regime and whether this affects family business reductions under Inheritance Tax. The DGT confirms that share contributions meet the special regime requirements, but not the usufruct, as it is not linked to economic activity.
Cuestión planteada 1º) Si la persona física PF2 falleciera con anterioridad al momento en que acometa la reorganización empresarial planteada, la consolidación en su patrimonio del pleno dominio del 15,364% de las participaciones de A podría beneficiarse de la reducción de la empresa familiar.
La aportación de acciones o participaciones sociales se acoge al régimen especial del artículo 87 de la LIS si el aportante participa al menos en el 5% de los fondos propios de la entidad receptora y las participaciones han sido poseídas ininterrumpidamente durante el año anterior. El usufructo no puede acogerse a este régimen si no está afecto a una actividad económica. Respecto al Impuesto sobre Sucesiones, la titularidad de las participaciones recibidas a cambio de las heredadas permite mantener la reducción de empresa familiar. Los motivos económicos de la reestructuración planteados se consideran válidos para evitar el régimen de fraude o evasión fiscal.
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