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A natural person enquires whether their non-monetary holdings in various companies may benefit from the LIS special regime. The DGT states that this is possible if the participation and ownership requirements are met and if the claimed economic motives are valid.
Cuestión planteada Si la aportación no dineraria de las participaciones, en ambas alternativas planteadas en el escrito de consulta, por parte de la consultante 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 sobre Sociedades y si existen motivos económicos válidos.
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 una participación de al menos el 5% en los fondos propios de la entidad tras la operación. En el caso de participaciones sociales, estas deben representar al menos el 5% de los fondos propios de la entidad aportada y haber sido poseídas ininterrumpidamente durante el año anterior. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS.
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