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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 participación aportada debe representar al menos el 5% de los fondos propios de la entidad receptora, la cual debe ser residente en España o tener un establecimiento permanente. El aportante debe haber poseído las participaciones de forma ininterrumpida durante el año anterior y mantener una participación de al menos el 5% en los fondos propios tras la aportación. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o racionalización de actividades.
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