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A taxpayer asks whether contributions of shares from a Spanish company to another Spanish resident entity may benefit from the LIS special regime. The DGT states that this is possible if the required shareholding percentages are met and if the transaction has valid economic motives, not merely fiscal ones.
Cuestión planteada Si es posible aplicar a la operación descrita el régimen previsto en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades, sobre el régimen especial de las fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una Sociedad Europea o una Sociedad Cooperativa Europea de un Estado miembro a otro de la Unión Europea.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España o tener un establecimiento permanente. El aportante debe poseer las participaciones ininterrumpidamente durante el año anterior y mantener una participación de al menos el 5% en los fondos propios de la entidad receptora tras la operación. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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