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A Russian family wishes to transfer their shares in a real estate entity to a family holding company to centralise management and facilitate succession. The DGT examines whether this arrangement qualifies for the special regime of Corporate Tax and whether it meets the conditions for exemption under Property Tax.
Cuestión planteada 1. Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para aplicar el régimen especial de aportaciones no dinerarias (LIS), la entidad receptora debe ser residente en España, la aportación debe representar al menos el 5% de los fondos propios de la entidad aportada y los aportantes deben mantener al menos un 5% de participación en la entidad beneficiaria. La aplicación del régimen no será válida si el objetivo principal es el fraude o la evasión fiscal, debiendo los órganos de comprobación valorar los motivos económicos reales. Respecto al Impuesto sobre el Patrimonio, la exención requiere que la entidad no tenga por actividad principal la gestión de patrimonio mobiliario o inmobiliario, lo que implica que no más de la mitad de su activo puede estar constituido por valores o elementos no afectos a actividades económicas durante más de 90 días.
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