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A physical person asks whether contributing their shares in a Spanish entity to a new company may qualify for the LIS special regime. The DGT states this is possible if participation, duration and entity nature requirements are met, provided it is not for tax fraud or evasion.
Cuestión planteada Si la operación de aportación no dineraria descrita puede acogerse al régimen fiscal especial contemplado en el Capítulo VII, del Título VII de Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La aportación de participaciones sociales por una persona física puede acogerse al régimen especial si la entidad receptora es residente en España o tiene establecimiento permanente, el aportante mantiene al menos un 5% de los fondos propios tras la operación y las participaciones se han poseído ininterrumpidamente durante el año anterior. Además, las participaciones deben representar al menos el 5% de los fondos propios de la entidad y esta no puede ser una AIE, una UT de empresas o tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. El régimen no se aplicará si la operación tiene como principal objetivo el fraude, la evasión fiscal o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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