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A consultant asks whether social shares from entity B to company A can benefit from the LIS special regime. The DGT states that this is possible if the shareholding percentage and uninterrupted ownership requirements are met, provided the transaction is not primarily aimed at obtaining fiscal advantages.
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 y si existen motivos económicos válidos.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad tras la operación. En el caso de acciones o participaciones, estas deben representar al menos el 5% de los fondos propios de la entidad aportada, la cual no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario, y deben haberse poseído ininterrumpidamente durante el año anterior. 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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