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A taxpayer asks whether contributions of shares in a holding company to another resident company may qualify for the special LIS regime. The DGT confirms that this is possible, provided legal requirements are met and economic justifications are valid.
Cuestión planteada Si la operación de aportación no dineraria de las participaciones de X podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La aportación no dineraria puede acogerse al régimen especial del artículo 87 de la LIS si la entidad beneficiaria es residente en España, el aportante participa al menos en un 5% de los fondos propios y la entidad aportada no es una gestión de patrimonio inmobiliario o mobiliario. Los motivos de eficiencia organizativa, gestión de liquidez y relevo generacional se consideran económicos válidos. Asimismo, la entidad beneficiaria podrá aplicar la exención de dividendos del artículo 21.1 de la LIS, manteniendo la fecha de adquisición original de las participaciones.
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