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Some shareholders inquire whether contributing their stakes in two companies to new Spanish holding companies may qualify for the special regime. The DGT states that this is possible if the participation and ownership requirements are met and the transaction has valid economic motives.
Cuestión planteada Primera. Si se reúnen los requisitos para la aplicación del régimen fiscal previsto en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en los fondos propios. En caso de aportación de acciones por personas físicas, estas deben haber poseído las participaciones ininterrumpidamente durante el año anterior y la entidad no puede ser una agrupación de interés económico ni tener como actividad principal la gestión de patrimonio. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriéndose motivos económicos válidos. Respecto al ITP y AJD, las operaciones de reestructuración no están sujetas a la modalidad de operaciones societarias y están exentas en las modalidades de transmisiones patrimoniales onerosas y actos jurídicos documentados.
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