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A private individual asks whether contributing their shares in a holding company to a new company (Newco) may qualify for fiscal neutrality and whether subsequent dividends would be exempt. The DGT states that this is possible if the participation and duration requirements are met, and that dividends could benefit from the exemption under Article 21 of the LIS.
Cuestión planteada 1.) Si la operación descrita podría 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.
La aportación de participaciones sociales por un contribuyente del IRPF puede acogerse al régimen de neutralidad fiscal si la entidad receptora es residente en España, la participación es de al menos el 5% de los fondos propios, las participaciones se han poseído ininterrumpidamente durante el año anterior y la entidad no tiene por objeto la gestión de patrimonio mobiliario o inmobiliario. Si se aplica este régimen, la entidad receptora subroga el valor y la fecha de adquisición de las participaciones. Respecto a los dividendos, la entidad Newco1 podría aplicar la exención del artículo 21 de la LIS si mantiene la participación mínima del 5% y cumple el requisito de antigüedad.
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