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A consultant asks whether contributions of shares from an entity to new holding companies may qualify for the LIS special regime. The DGT states that this is possible if the percentage of ownership and uninterrupted holding are met, provided the transaction has valid economic motives and is not solely for tax advantages.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial 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 del artículo 87 de la LIS, la aportación debe cumplir requisitos de residencia de la entidad receptora, una participación mínima del 5% en los fondos propios y la posesión ininterrumpida de las acciones durante el año anterior. Además, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos y no a la mera búsqueda de una ventaja fiscal. Los motivos de racionalización de gestión patrimonial y sucesión familiar podrían considerarse válidos, aunque su calificación depende de los hechos concretos.
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