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A taxpayer asks whether a 31.65% stake contribution to a company can qualify for the special LIS regime. The DGT states that this is possible if the percentage ownership, uninterrupted holding, and valid economic motives are satisfied.
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 o tener un establecimiento permanente, y el aportante debe mantener una participación de al menos el 5% en la entidad receptora. Además, las participaciones aportadas deben haber sido poseídas ininterrumpidamente durante el año anterior. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos distintos de la mera ventaja fiscal. Los motivos de reestructuración o mejora de solvencia podrían considerarse válidos, aunque su calificación depende de los hechos.
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