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Shareholders have enquired whether contributing their shares in a company to new holding companies can qualify for the special regime under the Corporate Income Tax Act. The Directorate General for Taxes (DGT) indicates this is possible provided a minimum 5% stake is maintained, holding requirements are met, and the transaction is supported by valid economic reasons.
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 (LIS) y si existen motivos económicos válidos.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España y el aportante debe mantener al menos un 5% de los fondos propios. En el caso de personas físicas, las participaciones deben haberse poseído ininterrumpidamente durante el año anterior. Además, la operación no debe tener como fin principal el fraude o la evasión fiscal, debiendo acreditarse motivos económicos válidos. Si las participaciones se transmiten en los dos años siguientes a la aportación, la exención del artículo 21 de la LIS podría no aplicarse sobre la renta diferida, salvo que las personas físicas también transmitan su participación en las nuevas entidades.
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