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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 del artículo 87 de la LIS, se requiere que la entidad receptora sea residente en España, que el aportante participe al menos en el 5% de sus fondos propios y que, si se aportan acciones, estas se hayan poseído ininterrumpidamente durante el año anterior. Además, según el artículo 89.2 de la LIS, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo existir motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de planificación de relevo generacional y optimización de recursos podrían considerarse válidos, aunque su calificación depende de los hechos concretos.
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