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Individuals inquire whether transferring shares from two companies to a holding company qualifies for the LIS special regime. The DGT states that this is possible if minimum participation requirements are met and the transaction has valid economic motives, not merely tax advantages.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que la aportación de acciones o participaciones por personas físicas se acoja al régimen especial, deben cumplirse los requisitos de participación mínima del 5% en los fondos propios de la entidad receptora y la posesión ininterrumpida de las participaciones 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. La calificación de estos motivos es una cuestión de hecho que debe analizarse según la realidad de la operación.
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