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An individual holding a 9% stake in a company has enquired whether contributing their shares to a new entity can qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate-General for Taxes (DGT) has ruled that this is possible, provided that the minimum participation requirements are satisfied and the transaction is supported by valid economic reasons.
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 la aportación de acciones de una entidad a una nueva sociedad, se requiere que el aportante participe en los fondos propios de la entidad receptora en al menos un 5% antes y después de la operación. Además, la entidad aportada no debe ser una agrupación de interés económico, unión temporal de empresas, ni tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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