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A couple asks whether transferring their shares in three companies to a new holding company qualifies for the LIS special regime. The DGT states that eligibility is only possible where shareholding exceeds 5%, and the economic justification will be verified.
Cuestión planteada Si la operación descrita puede 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 y si existen motivos económicos válidos.
Para aplicar el régimen especial de aportaciones no dinerarias, la participación aportada debe ser de al menos el 5% de los fondos propios de la entidad y haber sido poseída ininterrumpidamente durante el año anterior. En este caso, la operación cumple estos requisitos para las entidades A y B, pero no para la entidad C al no alcanzar el umbral del 5%. Además, la aplicación del régimen requiere que la operación no tenga como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos.
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