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A private individual enquires whether transferring their shares in one company to another may qualify for the special non-cash contribution regime under LIS. The DGT states that this is possible if the participation and ownership requirements are met, provided the transaction has valid economic motives and is not undertaken for tax advantages.
Cuestión planteada Si la operación planteada 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.
Para que la aportación de participaciones sociales se acoja al régimen especial del artículo 87 de la LIS, 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 estas deben representar al menos el 5% de los fondos propios de una entidad que no sea una AIE, una UTÉ o de gestión de patrimonio mobiliario/inmobiliario. Tras la aportación, el aportante debe mantener al menos un 5% de los fondos propios de la entidad receptora. Finalmente, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS.
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