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The DGT confirms that social share contributions by a natural person to a holding company may qualify for the LIS special regime, provided the participation and ownership requirements are met and the transaction has valid economic motives, not merely fiscal ones.
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 se acoja al régimen especial del artículo 87 de la LIS, las participaciones deben representar al menos el 5% de los fondos propios de una entidad que no sea una AIE, UTÉ o de gestión de patrimonio mobiliario/inmobiliario, y deben poseerse ininterrumpidamente durante el año anterior. Además, el aportante debe mantener al menos un 5% de los fondos propios de la entidad receptora. La aplicación del régimen queda excluida si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración o racionalización de actividades.
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