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Two siblings and their spouses have enquired whether contributing their shares in two Spanish companies to a new holding company can qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General of Taxes (DGT) indicates that, provided the requirements for shareholding and ownership are met, the transaction may qualify for this regime as long as its primary purpose is not tax evasion or tax advantage.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, se requiere que la entidad receptora sea residente en España, que el aportante mantenga al menos un 5% de los fondos propios tras la operación y que las participaciones se hayan poseído ininterrumpidamente durante el año anterior. Además, la operación debe responder a motivos económicos válidos y no tener como objetivo principal la obtención de una ventaja fiscal. Motivos como la planificación del relevo generacional, la organización de la estructura patrimonial o la racionalización de la gestión familiar pueden considerarse motivos económicos válidos.
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