Directiva de fusions (actualment Directiva 2009\/133\/CE)<\/a>, i que ja regia amb la llei anterior. Per aix\u00f2, la inaplicaci\u00f3 del r\u00e8gim pot ser parcial i s’ha de limitar a eliminar els avantatges fiscals perseguits de manera abusiva, que, a m\u00e9s, han d’estar identificats en l’acord de liquidaci\u00f3.<\/p>\nDit d’una altra manera: Hisenda no pot detectar un ab\u00fas en un punt concret i, sobre aquesta base, desfer fiscalment tota l’operaci\u00f3.<\/p>\n
Quan pot caure el diferiment: la motivaci\u00f3 refor\u00e7ada<\/h2>\n
El punt m\u00e9s rellevant per als socis \u00e9s el diferiment. El Suprem recorda que ajornar la tributaci\u00f3 de la plusv\u00e0lua \u00e9s l’ess\u00e8ncia del r\u00e8gim FEAC, no un avantatge abusiu en si mateix. Eliminar-lo autom\u00e0ticament equivaldria a suprimir la neutralitat fiscal.<\/p>\n
Per aix\u00f2, Hisenda nom\u00e9s pot exigir la plusv\u00e0lua latent de l’aportaci\u00f3 si justifica, amb una motivaci\u00f3 refor\u00e7ada<\/strong> i amb elements de prova clarament indicatius, que aconseguir aquest diferiment era l’objectiu principal de l’operaci\u00f3. En el cas jutjat, els avantatges que havia identificat la Inspecci\u00f3 tenien a veure amb els dividends, el Patrimoni i les Successions, no amb la plusv\u00e0lua de l’aportaci\u00f3; per tant, el Suprem va donar la ra\u00f3 a la contribuent, va anul\u00b7lar la liquidaci\u00f3 i va recon\u00e8ixer el seu dret a recuperar el que havia pagat amb interessos.<\/p>\nQu\u00e8 pot i qu\u00e8 no pot regularitzar Hisenda<\/h2>\n\n
\n
Si la Inspecci\u00f3\u2026<\/div>\n
No pot, autom\u00e0ticament\u2026<\/div>\n
Qu\u00e8 ha de fer<\/div>\n<\/div>\n
\n
Conclou que no hi ha motius econ\u00f2mics v\u00e0lids<\/div>\n
Retirar \u00edntegrament el r\u00e8gim FEAC<\/div>\n
Identificar en la liquidaci\u00f3 quin avantatge fiscal concret considera abusiu<\/div>\n<\/div>\n
\n
Detecta un avantatge en els dividends posteriors<\/div>\n
Liquidar per aquest motiu la plusv\u00e0lua de l\u2019aportaci\u00f3<\/div>\n
Regularitzar els efectes sobre aquests dividends<\/div>\n<\/div>\n
\n
Vol exigir la plusv\u00e0lua latent als socis<\/div>\n
Presumir que qualsevol diferiment \u00e9s abusiu<\/div>\n
Provar, amb una motivaci\u00f3 refor\u00e7ada, que el diferiment n\u2019era l\u2019objectiu principal<\/div>\n<\/div>\n
\n
Revisa una operaci\u00f3 anterior al 2015<\/div>\n
Al\u00b7legar que la llei antiga no permetia una inaplicaci\u00f3 parcial<\/div>\n
Aplicar igualment el principi de proporcionalitat, impl\u00edcit en l\u2019antic article 96.2 del TRLIS<\/div>\n<\/div>\n<\/div>\n
<\/h2>\n
Tot i que el r\u00e8gim s’aplica per defecte, l’operaci\u00f3 s’ha de comunicar a l’Ag\u00e8ncia Tribut\u00e0ria. La comunicaci\u00f3 la presenta l’entitat adquirent (en una holding, la mateixa holding) dins dels tres mesos seg\u00fcents a la inscripci\u00f3 de l’escriptura al Registre Mercantil, segons l’article 48 del Reglament de l’Impost sobre Societats.<\/p>\n
No presentar-la dins del termini \u00e9s una infracci\u00f3 greu sancionada amb una multa fixa de 10.000 euros per operaci\u00f3. Algun tribunal ja ha matisat aquesta sanci\u00f3: el TSJ de Castella i Lle\u00f3 la va anul\u00b7lar per desproporcionada en un cas en qu\u00e8 la comunicaci\u00f3 es va presentar tard, per\u00f2 volunt\u00e0riament i sense perjudici per a Hisenda. Tot i aix\u00ed, el m\u00e9s prudent \u00e9s no dependre d’aquest criteri i presentar-la dins del termini.<\/p>\n
Qu\u00e8 hauria de revisar la teva empresa ara<\/h2>\nSi est\u00e0s planificant una holding o una reestructuraci\u00f3<\/h3>\n\n- Defineix primer la necessitat empresarial (inversi\u00f3, relleu, separaci\u00f3 de riscos) i despr\u00e9s l’estructura, no al rev\u00e9s.<\/li>\n
- Recull aquests motius en documents datats abans de l’operaci\u00f3: actes, pla de negoci, previsions de finan\u00e7ament.<\/li>\n
- Comprova els requisits de l’article 87 o de la permuta de valors, especialment que la societat aportada no sigui patrimonial.<\/li>\n
- Calcula quins avantatges fiscals genera l’operaci\u00f3, tamb\u00e9 els futurs en dividends, Patrimoni o Successions, perqu\u00e8 s\u00f3n els que mirar\u00e0 la Inspecci\u00f3.<\/li>\n
- Valora sol\u00b7licitar una consulta vinculant a la DGT si l’operaci\u00f3 \u00e9s d’import elevat o t\u00e9 aspectes dubtosos.<\/li>\n<\/ul>\n
Si ja tens una holding acollida al FEAC<\/h3>\n\n- Verifica que la comunicaci\u00f3 es va presentar i que es va fer dins del termini.<\/li>\n
- Revisa els dividends rebuts des de l’operaci\u00f3 i la seva destinaci\u00f3.<\/li>\n
- Assegura’t que la holding exerceix les funcions que van justificar la seva creaci\u00f3 i que ho pots acreditar.<\/li>\n
- Abans de vendre participacions o repartir dividends extraordinaris, analitza el seu efecte sobre l’operaci\u00f3 original.<\/li>\n<\/ul>\n
Si tens una inspecci\u00f3 o reclamaci\u00f3 oberta<\/h3>\n\n- Discuteix els motius econ\u00f2mics, per\u00f2 no limitis la defensa a aquest punt.<\/li>\n
- Comprova si l’acord de liquidaci\u00f3 identifica de manera concreta l’avantatge fiscal que considera abusiu.<\/li>\n
- Si s’elimina el diferiment, revisa si hi ha una motivaci\u00f3 refor\u00e7ada amb proves espec\u00edfiques. Si no n’hi ha, la STS 949\/2026 \u00e9s un argument central de defensa.<\/li>\n
- Tingues en compte que la doctrina s’aplica als procediments oberts; les liquidacions fermes requereixen una an\u00e0lisi diferent.<\/li>\n<\/ul>\n
Crear\u00e0s o reorganitzar\u00e0s la teva holding familiar?<\/h2> Si busques una assessoria per a empreses amb experi\u00e8ncia i professionalitat a Barcelona,\u00a0
Centre Gestor t\u2019ofereix el servei integral de confian\u00e7a que t\u2019ajudar\u00e0 a cr\u00e9ixer i avan\u00e7ar<\/strong><\/p>\n<\/div>
<\/div><\/div><\/div>\n
Preguntes freq\u00fcents sobre el r\u00e8gim FEAC<\/h2>\nPuc passar les participacions de la meva empresa a una holding sense pagar impostos?<\/h3>\n
S\u00ed, si l’operaci\u00f3 s’acull al r\u00e8gim FEAC. En aquest cas, no pagues IRPF per la plusv\u00e0lua en el moment d’aportar les participacions: l’impost s’ajorna fins que venguis les participacions de la holding. Per fer-ho, has de complir els requisits de l’article 87 de la Llei de l’Impost sobre Societats, com ara tenir almenys un 5% de la societat que aportes, i l’operaci\u00f3 ha de respondre a un motiu empresarial real, no nom\u00e9s a l’estalvi fiscal.<\/p>\n
Quins avantatges fiscals t\u00e9 crear una holding familiar?<\/h3>\n
Els principals s\u00f3n tres. Permet crear l’estructura sense tributar en aquell moment per la plusv\u00e0lua de les participacions aportades, gr\u00e0cies al r\u00e8gim FEAC. Els dividends que la holding rep de les seves filials poden quedar exempts en un 95% en l’Impost sobre Societats si es compleixen els requisits, cosa que facilita reinvertir els beneficis dins del grup. I ajuda a ordenar el relleu generacional. Per\u00f2 aquests avantatges no poden ser la ra\u00f3 principal de l’operaci\u00f3: si Hisenda conclou que la holding es va crear nom\u00e9s per pagar menys impostos, pot regularitzar.<\/p>\n
Pot Hisenda anul\u00b7lar el r\u00e8gim FEAC si no hi ha motiu econ\u00f2mic v\u00e0lid?<\/h3>\n
Pot inaplicar-lo, totalment o parcialment, si l’operaci\u00f3 busca principalment un avantatge fiscal. Per\u00f2, segons la STS 949\/2026, la regularitzaci\u00f3 ha de ser proporcional: nom\u00e9s pot eliminar els avantatges fiscals abusius que identifiqui en la liquidaci\u00f3. Per fer tributar immediatament la plusv\u00e0lua diferida dels socis, Hisenda ha de demostrar amb una motivaci\u00f3 refor\u00e7ada que aconseguir aquest diferiment era l’objectiu principal de l’operaci\u00f3.<\/p>\n
Qu\u00e8 es considera motiu econ\u00f2mic v\u00e0lid en crear una holding familiar?<\/h3>\n
Motius empresarials reals i acreditables, com centralitzar la direcci\u00f3 del grup, separar riscos entre activitats, concentrar el finan\u00e7ament per a noves inversions, ordenar el relleu generacional o simplificar l’estructura societ\u00e0ria. La DGT analitza cada cas i valora tant la documentaci\u00f3 pr\u00e8via com el funcionament posterior de la holding. Que l’operaci\u00f3 generi un estalvi fiscal no la invalida, sempre que aquest estalvi no en sigui la veritable ra\u00f3 de ser.<\/p>\n
Quins requisits hi ha per aportar participacions a una holding sense tributar?<\/h3>\n
Segons l’article 87 de la LIS, la holding ha de ser resident a Espanya, el soci ha de tenir despr\u00e9s de l’aportaci\u00f3 almenys el 5% dels seus fons propis, les participacions aportades han de representar almenys el 5% de la societat participada i haver-se posse\u00eft durant l’any anterior, i aquesta societat no pot tenir com a activitat principal la gesti\u00f3 d’un patrimoni mobiliari o immobiliari. A m\u00e9s, l’operaci\u00f3 ha de respondre a motius econ\u00f2mics v\u00e0lids.<\/p>\n
La sent\u00e8ncia del Suprem s’aplica a inspeccions en curs?<\/h3>\n
S\u00ed. \u00c9s doctrina fixada en cassaci\u00f3 i vincula l’Administraci\u00f3 i els tribunals, de manera que es pot invocar en procediments d’inspecci\u00f3, recursos i reclamacions que continu\u00efn oberts. Les liquidacions que ja s\u00f3n fermes no es reobren autom\u00e0ticament: cal estudiar cas per cas si hi ha alguna via de revisi\u00f3.<\/p>","protected":false},"excerpt":{"rendered":"
El r\u00e8gim FEAC \u00e9s l’eina que permet a una empresa familiar reorganitzar-se sense pagar impostos en el moment<\/p>","protected":false},"author":5,"featured_media":314622,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[2660],"tags":[],"class_list":["post-314619","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-ca-ca"],"yoast_head":"\n
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