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An entity has enquired whether the contribution of shares by a natural person can qualify for the special regime under the Corporate Income Tax Act (LIS). The DGT has ruled that this is possible provided that the requirements for minimum shareholding, continuous ownership, and valid economic reasons are met, and that subsequent dividends may be exempt.
Cuestión planteada 1º) Si la operación descrita podría acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014 de 27 de noviembre, del Impuesto sobre Sociedades.
Para que la aportación de acciones o participaciones sociales se acoja al régimen especial, el aportante debe poseerlas ininterrumpidamente durante el año anterior y mantener una participación de al menos el 5% en los fondos propios de la entidad receptora. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades. Respecto a los dividendos, la exención del artículo 21.1 de la LIS se aplicará si se mantiene la participación significativa y el tiempo mínimo de tenencia, computándose la fecha de adquisición del socio aportante por subrogación.
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