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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 la entidad receptora, la entidad no debe ser una AIE, UTE o de gestión de patrimonio, y las acciones deben poseerse ininterrumpidamente durante el año anterior. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos y no a una mera finalidad de ventaja fiscal. Los motivos de independencia organizativa y relevo generacional podrían considerarse válidos, aunque su calificación depende de los hechos.
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