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A family entity asks whether partial financial split-ups, children's share contributions and activity branches (real estate and agriculture) can benefit from the LIS special regime. The DGT confirms that, provided economic autonomy and valid reasons exist, these transactions qualify for the regime.
Cuestión planteada Si las operaciones descritas pueden acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
La escisión parcial financiera puede acogerse al régimen especial si el patrimonio segregado son participaciones mayoritarias y el patrimonio remanente incluye otras participaciones mayoritarias o una rama de actividad. Las aportaciones de participaciones sociales por personas físicas cumplen el régimen si representan al menos el 5% de los fondos propios, se poseen ininterrumpidamente durante el año anterior y el aportante mantiene al menos un 5% tras la operación. La aportación de rama de actividad es válida si el patrimonio constituye una unidad económica autónoma que permita desarrollar la actividad en condiciones análogas. Los motivos de sucesión y relevo generacional se consideran económicos válidos para evitar la aplicación del artículo 89.2 LIS.
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