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A couple asks whether transferring shares in several companies to a new holding company qualifies for the LIS special regime. The DGT confirms it applies to entities A, B and D as long as the minimum shareholding is maintained, but not to entity C, which fails to meet the individual 5% threshold under community property rules.
Cuestión planteada - Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para la aportación de acciones o participaciones sociales, se requiere que representen al menos el 5% de los fondos propios de la entidad y que el aportante mantenga al menos un 5% de participación en la entidad receptora. En el caso de matrimonios con régimen de gananciales, la participación debe cumplir el umbral de forma individual para cada cónyuge. Además, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal.
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