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A taxpayer inquired whether contributing shares of an operating company to a new company could qualify for the special Corporate Income Tax regime. The Directorate General for Taxes (DGT) ruled that if the requirements for shareholding and economic activity are met, and valid economic reasons exist, the special regime and the Wealth Tax exemption shall apply.
Cuestión planteada 1) Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VIII, del título VII del Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de Marzo.
Para la aportación de acciones de personas físicas, se requiere que la entidad receptora sea residente en España, que la participación sea de al menos el 5% de los fondos propios y que se posean ininterrumpidamente durante el año anterior. El régimen especial no se aplica si el objetivo principal es el fraude o la evasión fiscal sin motivos económicos válidos. Asimismo, procede la exención en el Impuesto sobre el Patrimonio si la entidad no gestiona principalmente un patrimonio mobiliario o inmobiliario y se cumplen los requisitos de participación y funciones de dirección.
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