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A Spanish resident asks whether transferring their shares in company A to a new company B qualifies for the special regime. The DGT confirms this is possible if the participation percentage and uninterrupted ownership requirements are met, provided the transfer has valid economic motives.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que la aportación de acciones o participaciones sociales se acoja al régimen especial, el aportante debe poseerlas ininterrumpidamente durante el año anterior a la aportación y estas deben representar al menos el 5% de los fondos propios de la entidad. Tras la aportación, el contribuyente debe mantener una participación de al menos el 5% en los fondos propios de la entidad receptora. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos y no a una mera finalidad de conseguir una ventaja fiscal.
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