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A natural person asks whether contributions of shareholdings to a new holding company may qualify for the special LIS regime. The DGT states that this is possible if the shareholding percentages are met and the operational motives are economically valid.
Cuestión planteada 1º) Si la operación descrita podría 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.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en los fondos propios tras la operación. Además, las participaciones deben haberse poseído ininterrumpidamente durante el año anterior y la entidad no puede ser una agrupación de interés económico ni tener como actividad principal la gestión de patrimonio. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriéndose motivos económicos válidos que no sean meramente para obtener una ventaja fiscal.
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