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A natural person enquires whether contributions of their holdings in a holding company to a new entity may qualify for the special LIS regime. The DGT states that this is possible provided the required participation percentages are met and the transaction has valid economic motives.
Cuestión planteada Si la operación descrita puede acogerse 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 participación aportada debe representar al menos el 5% de los fondos propios de la entidad y el aportante debe mantener al menos un 5% de los fondos propios de la entidad receptora tras la operación. Además, la entidad receptora no debe tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario ni estar sujeta al régimen de agrupaciones de interés económico. La operación debe realizarse por motivos económicos válidos, como la reestructuración o racionalización de actividades, y no con la mera finalidad de obtener una ventaja fiscal.
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