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A family group asks whether transferring shares in a company to their children's businesses can qualify for the LIS special regime. The DGT states that this is possible if a minimum 5% ownership threshold is met and the transaction has valid economic motives.
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. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos. Los motivos de relevo generacional, implementación de protocolo familiar o independencia de riesgos podrían considerarse válidos, aunque su calificación depende de los hechos concretos.
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