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An individual has enquired whether contributing shares in several companies to a new holding company can qualify for the special tax regime. The DGT has ruled that this is possible provided that the requirements regarding participation and ownership are met, and that the stated economic reasons are valid.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para aplicar el régimen especial de aportación de activos, la entidad receptora debe ser residente en España y el aportante debe poseer al menos el 5% de los fondos propios de la entidad tras la operación. En el caso de acciones, estas deben representar al menos el 5% de los fondos propios de la entidad aportada, no ser una gestión de patrimonio mobiliario/inmobiliario y haber sido poseídas ininterrumpidamente durante el año anterior. Además, la operación debe responder a motivos económicos válidos y no tener como objetivo principal el fraude o la evasión fiscal.
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