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Private individuals have queried whether contributing shares from two companies to a new holding company can qualify for the special regime under the Corporate Income Tax Act. The Directorate General for Taxes (DGT) has ruled that this is possible provided that the participation and ownership requirements are met, and that the transaction is driven by valid economic reasons rather than being solely for tax purposes.
Cuestión planteada Si la operación descrita puede 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 aplicar el régimen especial de aportaciones no dinerarias, se requiere que la entidad receptora sea residente en España, que el aportante mantenga al menos un 5% de los fondos propios de la entidad tras la operación y que las participaciones se hayan poseído ininterrumpidamente durante el año anterior. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de relevo generacional, centralización de la gestión y optimización de la inversión se consideran económicos válidos.
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