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A listed company asks whether its asset contribution can benefit from the LIS special regime. The DGT states that this is possible provided the recipient entity meets residency requirements, holds at least a 5% shareholding, and has valid economic grounds.
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 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 receptora. Además, la operación no puede tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. La intención de convertir la sociedad en una holding para gestionar participaciones podría considerarse un motivo económico válido, aunque esto depende de la comprobación de los hechos.
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