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The DGT confirms that an immovable leasing entity without employees is patrimonial and that share restructurings can apply the special regime for value exchange or non-cash contributions.
Cuestión planteada 1. Si la entidad C tiene la consideración de entidad patrimonial según el artículo 5 de la Ley del Impuesto sobre Sociedades.
La entidad C es patrimonial porque su actividad de arrendamiento no constituye actividad económica al no contar con al menos una persona empleada con contrato laboral y jornada completa. La aportación de participaciones mayoritarias en B, C y D puede ser canje de valores bajo el régimen especial de la LIS. La aportación de la participación minoritaria en E puede acogerse al régimen de aportaciones no dinerarias si se cumplen los requisitos de participación y permanencia. La donación de participaciones de la holding a los hijos puede aplicar la reducción del 95% en el ISD si se cumplen los requisitos de exención en el Impuesto sobre el Patrimonio.
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