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A natural person enquires whether contributions of shares from an entity to a holding company may qualify for the LIS special regime. The DGT states that such an operation may apply if participation and ownership requirements are met and valid economic reasons exist.
Cuestión planteada Si las operaciones descritas podrían 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 o tener un establecimiento permanente, y el aportante debe mantener una participación de al menos el 5% en los fondos propios. En el caso de personas físicas, las participaciones deben haberse poseído ininterrumpidamente durante el año anterior y no ser la entidad objeto de gestión de patrimonio mobiliario o inmobiliario. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración de actividades.
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