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An entity and a natural person inquire whether their share contributions and share exchanges may benefit from the LIS special regime. The DGT states that this is possible provided participation and residency requirements are met and the operation is not primarily aimed at fraud or tax advantage.
Cuestión planteada Si las operaciones planteadas en el escrito de consulta pueden 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 y si existen motivos económicos válidos.
Para la aportación no dineraria de participaciones, se requiere que la entidad receptora sea residente en España, que el aportante mantenga al menos un 5% de los fondos propios tras la operación y que se cumplan los requisitos de posesión ininterrumpida y naturaleza de la entidad. En el canje de valores, la entidad adquirente debe obtener la mayoría de derechos de voto y cumplir los requisitos de residencia. Finalmente, el régimen no se aplicará si la operación carece de motivos económicos válidos, como la reestructuración o racionalización de actividades, y busca únicamente una ventaja fiscal.
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