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Three natural persons (two residents in Spain and one in the UK) wish to contribute their shares in three companies to new family holding companies. The DGT examines whether the operation qualifies for the special non-cash contribution regime and whether valid economic reasons exist, as well as the implications of subsequent dividend distributions.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La operación de aportación no dineraria puede acogerse al régimen especial del capítulo VII del título VII de la LIS si se cumplen los requisitos del artículo 87. Los motivos de separar la tesorería del riesgo del negocio y facilitar la sucesión se consideran económicamente válidos según el artículo 89.2. Para las holdings de residentes en España, los dividendos posteriores podrán beneficiarse de la exención del artículo 21 de la LIS y no estarán sujetos a retención. Para la holding de la persona residente en el Reino Unido, la ganancia por la transmisión tributará en su país de residencia al no tener la sociedad un sustrato inmobiliario mayoritario.
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