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The DGT confirms that a contribution of social shares by two brothers to holding companies may qualify for the LIS special regime if participation and ownership requirements are fulfilled and the contribution is made for economic reasons, not for tax advantages.
Cuestión planteada Si las aportaciones no dinerarias de los dos hermanos proyectadas son susceptibles de calificarse como aportaciones de las previstas en el artículo
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en sus fondos propios. En el caso de aportación de participaciones sociales, estas deben representar al menos el 5% de los fondos propios de la entidad y haber sido poseídas ininterrumpidamente durante el año anterior. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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