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A shareholder asks whether transferring their shares in one entity to another may qualify under the LIS special regime. The DGT states that this is possible if participation percentages and uninterrupted ownership are met, provided the transfer has valid economic motives and is not made for tax advantages.
Cuestión planteada Si la operación descrita se podría acoger 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, la entidad receptora debe ser residente en España y el aportante debe participar en sus fondos propios al menos un 5%. En el caso de acciones, estas deben representar al menos el 5% de los fondos propios de la entidad aportada y haber sido poseídas ininterrumpidamente durante el año anterior. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos y no a la mera búsqueda de una ventaja fiscal.
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