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A taxpayer asks whether contributions of shares from several companies to a new entity may qualify for the LIS special regime. The DGT responds that this is possible if minimum shareholding percentages are met, uninterrupted ownership is established, and valid economic motives exist.
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, estas deben representar al menos el 5% de los fondos propios de la entidad receptora, la entidad no debe ser una AIE, UTÉ o de gestión de patrimonio, y las participaciones deben poseerse ininterrumpidamente durante el año anterior. Tras la aportación, el contribuyente debe mantener al menos un 5% de los fondos propios de la entidad receptora, que debe ser residente en España o tener establecimiento permanente. Los motivos de centralización de la gestión, mejora de financiación y simplificación de la sucesión se consideran motivos económicos válidos según el art. 89.2 LIS.
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