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Consultants ask whether contributions of their shares in a company to new entities may qualify under the LIS special regime and whether valid economic grounds exist. The DGT states that this is possible if participation and ownership requirements are met, and that alleged economic justifications may be valid if the facts are verified.
Cuestión planteada Si la operación descrita puede 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 y si existen motivos económicos válidos.
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 participar en sus fondos propios al menos un 5%. En el caso de personas físicas, las participaciones deben haberse poseído ininterrumpidamente durante el año anterior y la entidad receptora no puede ser una agrupación de interés económico ni tener como actividad principal la gestión de patrimonio. Los motivos económicos alegados para evitar el fraude o la evasión fiscal podrían ser válidos, aunque esto depende de la comprobación de los hechos y circunstancias reales de la operación.
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