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V0981-16 14 March 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IRPF · aportación no dineraria

Requirements for non-cash contributions under LIS special regime: minimum shareholding and valid economic reasons

A taxpayer asks whether transferring shares from several companies to a new holding company can qualify for the LIS special regime. The DGT confirms it is possible if minimum shareholding and uninterrupted ownership requirements are met, and the transaction serves valid economic purposes rather than purely fiscal ones.

The question raised

Cuestión planteada 1º) Si la operación descrita se puede acoger al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.

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