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A natural person enquires whether contributions of their holdings in a participation management society may qualify for the special LIS regime. The DGT confirms this is possible if the participation and ownership requirements are met and the transaction has valid economic motives.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para aplicar el régimen especial de aportaciones no dinerarias (art. 87 LIS), las participaciones deben representar al menos el 5% de los fondos propios de una entidad que no sea una AIE, UE o de gestión de patrimonio, y haber sido poseídas ininterrumpidamente durante el año anterior. Además, tras la aportación, el aportante debe mantener al menos un 5% de los fondos propios de la entidad receptora. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el art. 89.2 LIS.
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