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A shareholder asks whether transferring their shares in one entity to another company may qualify for the LIS special regime. The DGT states that this is possible if the requirements of ownership and participation are met, and the transaction does not have the primary objective of tax fraud or evasion.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto 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 sociales por personas físicas se acoja al régimen especial, estas deben representar al menos el 5% de los fondos propios de la entidad y haber sido poseídas ininterrumpidamente durante el año anterior. Además, tras la aportación, el aportante debe mantener una participación de al menos el 5% en la entidad receptora. El régimen no se aplicará si la operación tiene como principal objetivo el fraude, la evasión o carece de motivos económicos válidos más allá de la ventaja fiscal.
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