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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 participar al menos un 5% de sus fondos propios tras la operación. En el caso de personas físicas, las participaciones deben haber sido poseídas ininterrumpidamente durante el año anterior y la entidad no debe ser una gestión de patrimonio mobiliario o inmobiliario. Los motivos de centralización de decisiones y transmisión generacional podrían ser económicos válidos, pero su validez real depende de la comprobación de los hechos.
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