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Four brothers ask whether transferring their shares in a company to their personal holding companies qualifies for the special regime under Corporate Tax Law. The DGT states this is possible if participation and ownership requirements are met and the transaction has valid economic motives beyond tax advantages.
Cuestión planteada 1º) Si la operación descrita puede 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 y si existen motivos económicos válidos.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España y el aportante debe participar al menos un 5% de sus fondos propios tras la operación. Además, las participaciones deben haberse poseído ininterrumpidamente durante el año anterior a la aportación. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades. En el IRPF, si se aplica el régimen especial, no se integra renta y las nuevas participaciones mantienen los valores y fechas de adquisición originales.
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