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The applicant asks whether the contribution of shares in a foreign company to a Spanish company can qualify for the special Income Tax regime and if the Wealth Tax exemption would be maintained. The DGT rules that this is possible provided that the minimum shareholding requirements are met and the transaction has valid economic reasons, and that the Wealth Tax exemption would be maintained based on the information provided.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportación de acciones, la entidad receptora debe ser residente en España, el aportante debe mantener una participación de al menos el 5% en los fondos propios y las acciones deben poseerse ininterrumpidamente durante el año anterior. La operación no debe tener como fin principal el fraude o la evasión fiscal, sino motivos económicos válidos. Respecto al Impuesto sobre el Patrimonio, la exención se mantiene si la entidad no tiene por actividad principal la gestión de un patrimonio mobiliario o inmobiliario.
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