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A Spanish resident asks whether contributing their shares in an operational company to a holding company qualifies under the LIS special regime. The DGT states this is possible if participation and ownership requirements are met and valid economic grounds are provided.
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 los fondos propios de la entidad tras la operación. En el caso de personas físicas, las participaciones deben haberse poseído ininterrumpidamente durante el año anterior y la entidad receptora no debe ser una agrupación de interés económico ni tener como actividad principal la gestión de patrimonio. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo fundamentarse en motivos económicos válidos que no sean la mera búsqueda de una ventaja fiscal.
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