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Three brothers ask whether their shares in a real estate management company can qualify for the LIS special regime. The DGT states this is possible if participation and ownership requirements are met and the transaction has valid economic motives beyond 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 que la aportación de acciones o participaciones por personas físicas se acoja al régimen especial, deben cumplir requisitos de participación mínima del 5% en los fondos propios, posesión ininterrumpida durante el año anterior y que la entidad receptora no sea una gestión de patrimonio inmobiliario o mobiliario. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de sucesión y gestión familiar expuestos podrían considerarse válidos, aunque su calificación depende de la realidad de los hechos.
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