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A taxpayer asks whether contributing shares from a company to a new holding company allows use of the special corporate tax regime and whether this violates the obligation to maintain the acquisition in inheritance and gifts tax. The DGT responds that the transaction may qualify for fiscal neutrality and does not breach the obligation to maintain the acquisition in inheritance and gifts tax.
Cuestión planteada 1. Si la operación de aportación puede acogerse al régimen fiscal especial del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportaciones de activos en el Impuesto sobre Sociedades, la entidad receptora debe ser residente en España, el aportante debe participar al menos un 5% de los fondos propios y las participaciones deben haberse poseído ininterrumpidamente durante el año anterior. La aportación de participaciones a una nueva sociedad holding no constituye un incumplimiento del requisito de mantener lo adquirido para la reducción del 95% en el Impuesto sobre Sucesiones y Donaciones, siempre que se conserve el valor de la adquisición. Para la exención en el Impuesto sobre el Patrimonio, los rendimientos percibidos por la entidad participada deben computarse para determinar si la remuneración por funciones de dirección en la holding supera el 50% de los rendimientos totales.
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