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A natural person enquires whether contributions of shares from two entities to a third may qualify for the special LIS regime. The DGT responds that this is possible if participation and ownership requirements are met, and if the transaction has genuine economic purposes rather than merely fiscal ones.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobres Sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España o tener un establecimiento permanente, y el aportante debe mantener al menos un 5% de los fondos propios de la entidad tras la operación. En el caso de acciones, deben poseerse ininterrumpidamente durante el año anterior y la entidad no puede ser una gestión de patrimonio mobiliario o inmobiliario. 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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