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A physical person enquires whether transferring their share in entity B to entity A may qualify for the special restructuring regime. The DGT states that if participation and ownership requirements are met, the transaction may be tax-neutral.
Cuestión planteada Confirmación de que, de acuerdo con lo expuesto, la operación descrita podría 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.
La aportación de participaciones sociales por un contribuyente del IRPF puede acogerse al régimen especial si la entidad receptora es residente en España, el aportante mantiene al menos un 5% de los fondos propios de la entidad recibida y las participaciones se han poseído ininterrumpidamente durante el año anterior. Si se cumplen estos requisitos y no existe como objetivo principal el fraude o la evasión fiscal, los valores recibidos mantendrán su valor fiscal y fecha de adquisición, sin integrar renta en la imposición personal del aportante.
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