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A natural person enquires whether their share contribution to another entity may qualify for the LIS special regime. The DGT states that this is possible if the requirements of ownership and participation are met, and the economic motives cited may be valid.
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 beneficiaria debe ser residente en España o tener un establecimiento permanente, 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 aportación de acciones por personas físicas, estas deben representar al menos el 5% de los fondos propios y haber sido poseídas ininterrumpidamente durante el año anterior. Los motivos económicos de centralización y racionalización podrían ser válidos según el art. 89.2 LIS, aunque su validez depende de los hechos y circunstancias reales.
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