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A natural person enquires whether contributions of shares from three companies to a new entity (Newco) may qualify for the special restructuring regime. The DGT determines that if the requirements of ownership and participation are met, the transaction constitutes a non-cash contribution subject to the fiscal neutrality regime.
Cuestión planteada Si a la operación descrita anteriormente le es de aplicación el régimen especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades
La operación se califica como aportación no dineraria según el artículo 87.1 de la LIS. Para aplicar el régimen especial, la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad. Asimismo, las participaciones aportadas deben representar al menos el 5% de los fondos propios de la entidad aportada y haber sido poseídas ininterrumpidamente durante el año anterior. Si se cumplen estos requisitos, los valores y la antigüedad de las participaciones se mantienen, sin integrar renta en la imposición personal.
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