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The consultant asks whether the contribution of shares from a company to a newly established Spanish resident entity may benefit from the special regime of the LIS. The DGT states that such a contribution may qualify if the participation and ownership requirements are met, provided the transaction is not primarily aimed at obtaining a fiscal advantage.
Cuestión planteada
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. En el caso de personas físicas, las participaciones deben haberse poseído ininterrumpidamente durante el año anterior y la entidad no puede ser una agrupación de interés económico ni de gestión de patrimonio. Además, la operación debe responder a motivos económicos válidos y no tener como objetivo principal el fraude o la evasión fiscal.
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