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An individual has enquired whether contributing their shares to a new company can qualify for the special regime under the Corporate Tax Act. The DGT indicates that this is possible provided that the requirements regarding participation and ownership are met, and that valid economic reasons exist.
Cuestión planteada 1. Si las operaciones descritas pueden 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 que la aportación de acciones de una persona física se acoja al régimen especial, la entidad receptora debe ser residente en España y la participación debe ser de al menos el 5% de los fondos propios. Además, las acciones deben haberse poseído ininterrumpidamente durante el año anterior a la aportación. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos. Si se aplica este régimen, la persona física no integra renta y las nuevas participaciones conservan los valores y fechas de adquisición originales.
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