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A taxpayer asks whether a 20% stake in an entity can qualify for the LIS special regime. The DGT confirms it is possible if 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 mantener una participación de al menos el 5% en los fondos propios de la entidad tras la aportación. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el art. 89.2 de la LIS.
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