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A married couple inquires whether the contribution of shares from three companies to a new holding company can qualify for the special regime under the Corporate Income Tax Act. The DGT rules that this is possible provided that the requirements regarding ownership percentages and holding periods are met, and that the transaction is driven by valid economic reasons rather than purely tax-driven purposes.
Question raised 1) Whether the described operation could qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
Para aplicar el régimen especial de aportaciones no dinerarias, se debe cumplir que la entidad receptora sea residente en España y que el aportante mantenga al menos un 5% de los fondos propios tras la operación. En el caso de acciones, deben poseerse ininterrumpidamente durante el año anterior y representar al menos el 5% de los fondos propios de una entidad que no sea una agrupación de interés económico ni gestione patrimonio inmobiliario/mobiliario. Además, la operación debe responder a motivos económicos válidos, como la racionalización de actividades, y no tener como principal objetivo el fraude o la evasión fiscal.
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