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A natural person enquires whether contributing their shares in several companies to a holding company may benefit from the special regime for restructurings. The DGT responds that this is possible if the minimum shareholding, length of time, and absence of purely fiscal motives are met.
Cuestión planteada 1. Si la operación de reestructuración que realizará el consultante (PF4) 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 puede acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS si la entidad receptora es residente en España, el aportante mantiene al menos un 5% de los fondos propios y las participaciones se han poseído ininterrumpidamente durante el año anterior. Asimismo, los dividendos percibidos por la holding podrían gozar de la exención del artículo 21 de la LIS y la no sujeción a retención si se cumplen los requisitos de participación y antigüedad. Para el Impuesto sobre el Patrimonio, la exención requiere que la entidad no gestione principalmente un patrimonio mobiliario o inmobiliario y que se cumplan los requisitos de participación y funciones de dirección.
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