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Three brothers ask whether contributing their shares to new holding companies qualifies for the LIS special regime. The DGT states that this is possible if participation percentages, uninterrupted ownership, and valid economic motives are satisfied.
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 que la aportación de acciones por personas físicas se acoja al régimen especial, las participaciones deben representar al menos el 5% de los fondos propios de la entidad, no ser una sociedad de gestión de patrimonio mobiliario o inmobiliario, y haber sido poseídas ininterrumpidamente durante el año anterior. Tras la aportación, el contribuyente debe mantener al menos un 5% de los fondos propios de la entidad receptora, que debe ser residente en España o tener establecimiento permanente. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos y no a la mera búsqueda de una ventaja fiscal.
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