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A natural person enquires whether transferring shares in several companies to a holding company may qualify for the special restructuring regime. The DGT states that this is possible if minimum shareholding, length of time and absence of purely fiscal objectives are met.
Cuestión planteada 1. Si la operación de reestructuración que realizará el consultante (PF2) 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.
La aportación de participaciones a una sociedad holding residente en España puede acogerse al régimen de neutralidad fiscal si el aportante mantiene al menos un 5% de los fondos propios de la entidad receptora, las participaciones representan al menos el 5% de los fondos propios de las entidades aportadas y estas han sido poseídas ininterrumpidamente durante el año anterior. Si se aplica este régimen, los valores y fechas de adquisición se mantienen, permitiendo que los dividendos posteriores disfruten de la exención del artículo 21 de la LIS. Respecto al Impuesto sobre el Patrimonio, las participaciones en las entidades participadas no computarán como valores si otorgan al menos el 5% de los derechos de voto y se poseen para dirigir la participación con medios materiales y personales.
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