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Four natural persons inquire whether their shareholdings in a company can be treated under the LIS special regime when transferred to patrimonial entities. The DGT states that this is possible if the participation percentages are met and the transaction has valid economic motives beyond tax advantages.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
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 acciones, estas deben haberse poseído ininterrumpidamente durante el año anterior y la entidad no puede ser una AIE, UTE o de gestión de patrimonio mobiliario/inmobiliario. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo existir motivos económicos válidos que no sean la mera búsqueda de una ventaja fiscal.
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