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A taxpayer asks whether transferring shares from an entity to a new holding company qualifies for the LIS special regime. The DGT confirms it is possible provided participation and ownership requirements are met and the transaction has valid economic motives.
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, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España o tener un establecimiento permanente. El aportante debe poseer las participaciones ininterrumpidamente durante el año anterior y estas deben representar al menos el 5% de los fondos propios de la entidad, la cual no puede ser una agrupación de interés económico ni tener como actividad principal la gestión de patrimonio. Además, la operación debe responder a motivos económicos válidos y no tener como objetivo principal el fraude o la ventaja fiscal.
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