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A taxpayer asks whether transferring shares of one company to another can qualify for the LIS special regime. The DGT states that this is possible if the 5% ownership threshold and duration requirements are met, provided it is not done for tax fraud or evasion.
Cuestión planteada 1. Si a la operación de aportación no dineraria proyectada le es de aplicación el régimen especial de 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, regulado en el Capítulo VII del Título VII de la LIS, en aquellos supuestos en los que el porcentaje de participación sea superior al 5% y se cumpla el requisito de antigüedad, considerándose como motivos económicamente válidos los relacionados anteriormente.
La aportación de participaciones sociales por un contribuyente del IRPF puede acogerse al régimen especial de la LIS si la entidad receptora es residente en España o tiene establecimiento permanente, si el aportante mantiene una participación de al menos el 5% en los fondos propios de la entidad receptora tras la operación, y si las participaciones han sido poseídas ininterrumpidamente durante el año anterior. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal o carece de motivos económicos válidos.
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