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A company asks whether contributions of its shareholders' (physical persons) shares to the entity may qualify for the special fiscal neutrality regime. The DGT confirms this is possible if participation percentages and activity requirements are met, noting that the transaction must not primarily aim at obtaining a fiscal advantage.
Cuestión planteada 1.- Acogimiento de la operación de reestructuración planteada en todos los pasos señalados al Régimen Especial establecido en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades y, en concreto:
Para que la aportación de acciones o participaciones sociales por personas físicas se acoja al régimen de neutralidad fiscal, cada aportante debe aportar una participación igual o superior al 5% del capital de las entidades y mantener, tras la aportación, al menos un 5% en la sociedad beneficiaria. Además, las entidades aportadas no pueden tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario ni estar sujetas al régimen de agrupaciones de interés económico. La aplicación del régimen queda excluida si la operación tiene como objetivo principal la ventaja fiscal sin motivos económicos válidos.
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