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A married couple inquired whether contributing their shares in a holding company to a new entity could qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General of Taxes (DGT) ruled that this regime is applicable provided that the requirements for shareholding percentage and continuous ownership are met, and valid economic reasons exist.
Cuestión planteada - Si la operación descrita se podría acoger 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 que la aportación de acciones o participaciones sociales por personas físicas se acoja al régimen especial, estas deben representar al menos el 5% de los fondos propios de la entidad aportada, no ser una entidad de gestión de patrimonio mobiliario o inmobiliario, y haber sido poseídas ininterrumpidamente durante el año anterior. Además, tras la aportación, el aportante debe mantener al menos un 5% de los fondos propios de la entidad receptora. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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