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A natural person asks whether transferring shares from a company to a new holding company can qualify for the LIS special regime. The DGT states that this is possible if participation and ownership requirements are met and the transaction has genuine economic purposes, not just tax avoidance.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para aplicar el régimen especial de aportaciones no dinerarias, se debe cumplir que la entidad receptora sea residente en España y que el aportante mantenga una participación de al menos el 5% en sus fondos propios. En el caso de acciones o participaciones, estas deben representar al menos el 5% de los fondos propios de la entidad y haber sido poseídas ininterrumpidamente durante el año anterior. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reorganización empresarial.
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