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A family group asks whether transferring shares from a company to a new entity for investment centralisation can qualify under the LIS special regime. The DGT states this is possible if participation and uninterrupted ownership thresholds are met, provided it is not for tax fraud or evasion.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para que la aportación de acciones o participaciones sociales se acoja al régimen especial, la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad tras la operación. Además, las participaciones deben haber sido poseídas ininterrumpidamente durante el año anterior a la aportación y la entidad no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. El régimen no se aplicará si el objetivo principal es obtener una ventaja fiscal sin motivos económicos válidos.
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