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The consultant asks whether contributions of shares from two entities to a new parent company may qualify for the special LIS regime. The DGT responds that this is possible provided the percentage participation, uninterrupted ownership, and valid economic motives are met.
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.
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 y haber sido poseída ininterrumpidamente durante el año anterior. El aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad tras la aportación. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos y no a la mera búsqueda de una ventaja fiscal.
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