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Two natural persons inquire whether transferring their shares in two companies to a new holding company may qualify for the special LIS regime. The DGT explains that it will depend on whether the transaction constitutes a non-cash contribution or a share exchange, and on the presence of valid economic motives.
Cuestión planteada Si la operación descrita es susceptible de ser acogida al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Si la aportación no determina la mayoría de derechos de voto, se puede aplicar el régimen de aportaciones no dinerarias del artículo 87 de la LIS si se cumplen los requisitos de residencia, participación mínima del 5% en fondos propios y posesión ininterrumpida durante el año anterior. Si la operación permite obtener la mayoría de derechos de voto, se puede aplicar el régimen de canje de valores del artículo 76.5 de la LIS si se cumplen los requisitos del artículo 80. En ambos casos, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo existir motivos económicos válidos según el artículo 89.2 de la LIS.
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