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Siblings have consulted whether the contribution of their shares in various companies to a new holding company can qualify for the special tax regime. The DGT indicates that this is possible provided that the requirements regarding participation, ownership, and valid economic reasons are satisfied.
Cuestión planteada Posibilidad de que la operación proyectada pueda acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que la aportación de acciones a una nueva sociedad residente en España se acoja al régimen especial, la participación aportada debe ser de al menos el 5% de los fondos propios de la entidad y haber sido poseída ininterrumpidamente durante el año anterior. Tras la aportación, el aportante debe mantener al menos un 5% de los fondos propios de la entidad receptora. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos y no a la mera búsqueda de una ventaja fiscal.
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