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A query was raised regarding whether the contribution of shares in a holding company by individuals can qualify for the special regime for non-monetary contributions. The Directorate General for Taxes (DGT) indicates that this is possible provided that participation and residence requirements are met, and that the transaction is supported by valid economic reasons.
Cuestión planteada 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 aplicar el régimen especial, las acciones aportadas deben representar al menos el 5% de los fondos propios de una entidad residente en España que no sea una agrupación de interés económico ni tenga como actividad principal la gestión de patrimonio mobiliario o inmobiliario bajo ciertos límites. El aportante debe poseer las acciones ininterrumpidamente durante el año anterior y mantener al menos un 5% de participación en la entidad beneficiaria tras la aportación. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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