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The DGT confirms that the transfer of shares from two companies to a new holding may qualify for the LIS special regime if participation and ownership requirements are met, provided the main objective is not fiscal advantage.
Cuestión planteada Si la operación descrita se podría acoger 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.
Para que la aportación de acciones por personas físicas se acoja al régimen especial, las participaciones deben representar al menos el 5% de los fondos propios de una entidad que no sea una agrupación de interés económico ni gestione patrimonio mobiliario o inmobiliario, y deben poseerse ininterrumpidamente durante el año anterior. Además, tras la aportación, el aportante debe mantener al menos un 5% de los fondos propios de la entidad receptora, que debe ser residente en España o tener un establecimiento permanente. El régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos.
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