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A married couple inquired whether contributing their shares in a company to a new holding company could qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) ruled that this regime is applicable provided that the requirements for participation and ownership are met and valid economic reasons exist.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2004, 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 receptora, la entidad no debe ser una agrupación de interés económico ni tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario, y las participaciones deben poseerse ininterrumpidamente durante el año anterior. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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