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A natural person enquires whether contributions of shares from several companies to a Spanish resident company may qualify for the special LIS regime. The DGT states that this is possible if the requirements of shareholding percentage, uninterrupted ownership and valid economic motives are satisfied.
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 aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España y el aportante debe mantener al menos un 5% de los fondos propios de la entidad tras la operación. En el caso de personas físicas, las participaciones deben representar al menos el 5% de los fondos propios de la entidad aportada, poseerse ininterrumpidamente durante el año anterior a la aportación y la entidad no puede ser una AIE, UT de empresa o gestora de patrimonio mobiliario/inmobiliario. Además, la operación debe responder a motivos económicos válidos y no tener como objetivo principal el fraude o la evasión fiscal.
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