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The consultant asks whether non-cash contributions of physical persons' shares to resident companies may qualify for the LIS special regime. The DGT states that this is possible if participation thresholds are met and the contribution is not made solely for tax advantages.
Cuestión planteada Posibilidad de que la operación proyectada pueda acogerse al régimen fiscal especial regulado 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 mantener una participación de al menos el 5% en los fondos propios tras la operación. En el caso de aportantes personas físicas, las participaciones deben representar al menos el 5% de los fondos propios de la entidad, no ser esta una gestora de patrimonio inmobiliario o mobiliario, y haber sido poseídas ininterrumpidamente durante el año anterior. Además, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal.
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