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A taxpayer asks whether contributions of shares from several entities to a Spanish resident company can qualify for the special LIS regime. The DGT states that this is possible if the required participation and ownership percentages are met and the transaction has valid economic motives.
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. El aportante debe poseer las participaciones ininterrumpidamente durante el año anterior y, tras la aportación, mantener al menos un 5% de los fondos propios de la entidad receptora. Además, las participaciones no deben pertenecer a entidades con régimen de AIE, UTÉ o gestión de patrimonio mobiliario/inmobiliario. Finalmente, la operación debe responder a motivos económicos válidos y no tener como objetivo principal el fraude o la ventaja fiscal.
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