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A family asks whether creating a holding company through share exchanges and non-cash contributions can benefit from the LIS special regime. The DGT confirms this is possible if majority voting or minimum shareholding with uninterrupted ownership is met, provided valid economic reasons exist.
Cuestión planteada 1º) 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.
Para el canje de valores, la entidad debe adquirir la mayoría de derechos de voto y cumplir los requisitos del artículo 80 de la LIS. En las aportaciones no dinerarias, la participación debe ser superior al 5% y las participaciones poseídas ininterrumpidamente durante un año. La operación no debe tener como fin principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o racionalización de actividades.
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