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The consultant asks whether contributions of shares from an agricultural society to another entity can qualify for the LIS special regime. The DGT states that this is possible if minimum shareholding thresholds are met and the transaction has valid economic reasons 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 de la entidad tras la operación. En el caso de personas físicas, las participaciones deben haber sido poseídas ininterrumpidamente durante el año anterior y la entidad no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo sustentarse en motivos económicos válidos como la reestructuración o racionalización de actividades.
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