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A natural person enquires whether contributing their shares in a Spanish resident entity to a new company may qualify for the special LIS contribution regime. The DGT states that this is possible if the percentage ownership, uninterrupted holding and valid economic motives are met.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal 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 de una entidad a una nueva sociedad se acoja al régimen especial del artículo 87 de la LIS, el aportante debe poseer las participaciones ininterrumpidamente durante el año anterior y mantener una participación de al menos el 5% en los fondos propios de la entidad receptora. Asimismo, según el artículo 89.2 de la LIS, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos. Los motivos de reestructuración, separación de riesgos o planificación del relevo generacional podrían considerarse válidos, aunque su calificación depende de los hechos concretos.
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