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A couple seeks advice on whether contributions of shares in several companies to their family holding company may qualify for the special reorganisation regime. The DGT states that this is possible if participation and ownership requirements are met, provided there are valid economic reasons.
Cuestión planteada Si procede la aplicación del régimen fiscal especial de reorganizaciones empresariales a la operación de aportación no dineraria descrita con anterioridad mediante la que, en esencia, los socios personas físicas de las entidades D, E, F y G aportarían, en el ámbito de una ampliación de capital, las acciones y participaciones poseídas en dichas entidades a la entidad A, a cambio de valores de esta última.
Para que la aportación de acciones por personas físicas se acoja al régimen especial, las participaciones deben representar al menos el 5% de los fondos propios de la entidad aportada, haber sido poseídas ininterrumpidamente durante el año anterior y el aportante debe mantener al menos un 5% en la entidad receptora. Si se cumplen estos requisitos y la operación tiene motivos económicos válidos, las rentas no se integrarán en la base imponible y los valores se mantendrán fiscalmente. No obstante, la aplicación del régimen queda excluida si el objetivo principal es la ventaja fiscal sin motivos económicos reales.
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