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A majority shareholder asks whether contributions of shares from other companies to their main entity can qualify for the LIS special regime. The DGT states that this is possible if participation and ownership requirements are satisfied and the transaction has valid economic purposes such as generational succession or asset management.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para aplicar el régimen especial de aportaciones no dinerarias, las participaciones aportadas deben representar al menos el 5% de los fondos propios de la entidad cedente y haber sido poseídas ininterrumpidamente durante el año anterior. Además, el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad que recibe la aportación. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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