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A query was raised regarding whether the contribution of shares from various entities to a new holding company resident in Spain qualifies for the special regime under the Corporate Income Tax Act (LIS) and whether valid economic reasons exist. The DGT indicates that the regime will apply if the requirements for minimum shareholding and uninterrupted ownership are met, while the validity of the economic reasons remains subject to the actual facts of the case.
Cuestión planteada 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, la entidad receptora debe ser residente en España o tener un establecimiento permanente, y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad tras la operación. En el caso de personas físicas, las participaciones aportadas deben representar al menos el 5% de los fondos propios de la entidad aportada, no ser una AIE o UTΕ, no tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario y haber sido poseídas ininterrumpidamente durante el año anterior. La aplicación del régimen queda excluida si el objetivo principal es el fraude o la evasión fiscal, requiriéndose motivos económicos válidos que no sean la mera búsqueda de una ventaja fiscal.
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