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A natural person enquires whether a 100% contribution from a company to a Spanish resident holding company may benefit from the LIS special regime. The DGT states that this is possible if participation and ownership requirements are met, and the economic justifications put forward may be valid.
Cuestión planteada Si la operación descrita podría 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 mantener una participación de al menos el 5% en los fondos propios de la entidad tras la operación. En el caso de acciones, estas deben representar al menos el 5% de los fondos propios de la entidad y haber sido poseídas ininterrumpidamente durante el año anterior. Los motivos económicos alegados para la operación podrían considerarse válidos según el artículo 89.2 de la LIS, aunque esto depende de la comprobación de los hechos.
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