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Contributors inquire whether transferring shares from a company to a holding may qualify under the special restructuring regime. The DGT states that continuous holding and minimum participation thresholds would be met if more than 5% of shareholders' equity is transferred, subject to the existence of genuine economic motives.
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, el aportante debe poseer las participaciones ininterrumpidamente durante el año anterior y mantener una participación de al menos el 5% en los fondos propios de la entidad receptora. La entidad receptora debe ser residente en España o tener un establecimiento permanente. El régimen no será aplicable si la operación tiene como objetivo principal el fraude o la evasión fiscal, careciendo de motivos económicos válidos más allá de la ventaja fiscal.
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