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DGT confirms LIS special regime applies if participation and ownership requirements are met, and explains IRPF tax treatment.
Question raised - In relation to Corporate Income Tax: Do the non-monetary contributions of shares to the two new holding companies meet the requirements for the application of the special regime provided for in Chapter VII of Title VII of the LIS? In particular, can it be understood that they are carried out for valid economic reasons?
Para aplicar el régimen especial de la LIS, las participaciones aportadas deben representar al menos el 5% de los fondos propios de la entidad receptora y haber sido poseídas ininterrumpidamente durante el año anterior. La renta vitalicia puede aportarse junto con las participaciones si está directamente vinculada a ellas como financiación de la adquisición. La aplicación del régimen queda excluida si el objetivo principal es la ventaja fiscal sin motivos económicos válidos. En IRPF, la ganancia patrimonial por la transmisión a cambio de renta vitalicia se determina por la diferencia entre el valor actual financiero actuarial de la renta y el valor de adquisición.
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