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Owners of two companies ask whether transferring their shares to new holding companies qualifies for the LIS special regime. The DGT states that this is possible if participation thresholds are met and the transaction has valid economic reasons, not just 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 de aportaciones no dinerarias, el aportante debe participar al menos en el 5% de los fondos propios de la entidad receptora. En el caso de personas físicas, las participaciones aportadas deben representar al menos el 5% de los fondos propios de la entidad y haber sido poseídas ininterrumpidamente durante el año anterior. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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