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Individuals inquire whether contributing shares from two entities to a new holding company qualifies under the LIS special regime. The DGT states that this is possible if participation and ownership requirements are met, provided the transaction is not primarily aimed at fraud or tax advantage.
Cuestión planteada Si la operación descrita se podría acoger 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 aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en sus fondos propios. Además, las acciones aportadas deben representar al menos el 5% de los fondos propios de la entidad y haber sido poseídas ininterrumpidamente durante el año anterior. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino responder a motivos económicos válidos, aunque la validez de estos motivos depende de los hechos concretos.
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