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A natural person enquires whether contributing their shares in a company to a new holding company may qualify for the special LIS regime. The DGT responds that this is possible provided the participation percentage requirements are met and the transaction has valid economic motives, not merely for tax advantages.
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.
Para aplicar el régimen especial de aportaciones no dinerarias, las acciones deben representar al menos el 5% de los fondos propios de la entidad receptora, la cual no debe ser una agrupación de interés económico ni gestionar patrimonio inmobiliario o mobiliario. El aportante debe poseer dichas acciones de forma ininterrumpida durante el año anterior a la aportación y mantener una participación de al menos el 5% en los fondos propios de la entidad tras la operación. 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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