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A natural person enquired whether the bare ownership and full ownership of shareholdings in a new holding company could benefit from the fiscal neutrality regime. The DGT responds that the bare owner has the status of shareholder and may make the contribution, provided the requirements of Article 87 of the LIS are met and there is no primary objective of tax fraud or evasion.
Cuestión planteada Si la aportación descrita en el objeto de consulta podría acogerse al régimen de neutralidad fiscal previsto en el Capítulo VII del Título VII de la LIS y si los motivos económicos expuestos se consideran válidos a efectos del artículo 89.2 de la LIS.
El nudo propietario de acciones ostenta la cualidad de socio, por lo que puede aportar tanto la plena como la nuda propiedad a una entidad beneficiaria. Para aplicar el régimen de neutralidad fiscal del artículo 87 de la LIS, la entidad receptora debe ser residente en España, el aportante debe mantener al menos un 5% de los fondos propios y las participaciones deben poseerse ininterrumpidamente durante el año anterior. La aplicación del régimen queda excluida si la operación tiene como objetivo principal la obtención de una ventaja fiscal sin motivos económicos válidos.
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