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A married couple inquired whether contributing shares from various companies to a new holding company could qualify for the special tax regime. The Directorate General of Taxes (DGT) ruled that this is possible, provided that requirements regarding voting rights majorities, ownership percentages, and valid economic reasons are satisfied.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre.
Para el canje de valores, la entidad debe adquirir la mayoría de los derechos de voto y cumplir los requisitos del artículo 80 de la LIS. Para la aportación no dineraria, las participaciones deben representar al menos el 5% de los fondos propios de la entidad aportada, poseerse ininterrumpidamente durante el año anterior y mantener una participación mínima del 5% en la entidad receptora. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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