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The DGT confirms that such arrangements may qualify for the LIS special regime if participation, uninterrupted ownership, a separately organised business activity, and valid economic motives are met.
Question raised: Whether the described operation could qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax and whether valid economic reasons exist.
Para las aportaciones no dinerarias de acciones, se requiere que el aportante posea las participaciones ininterrumpidamente durante el año anterior y que mantenga al menos un 5% de los fondos propios de la entidad receptora. En la escisión, el patrimonio segregado debe ser una participación mayoritaria y el patrimonio remanente debe constituir una rama de actividad con organización de medios materiales y personales diferenciados. Finalmente, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos.
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