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A consultant asks whether shares from a holding company can qualify for the special LIS regime. The DGT responds that this is possible provided participation and ownership requirements are met and the transaction has valid economic purposes such as management rationalisation or generational succession.
Cuestión planteada 1º) 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 (art. 87 LIS), se deben cumplir requisitos de residencia, participación mínima del 5% en fondos propios y posesión ininterrumpida durante el año anterior. La operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos como la racionalización de actividades o la planificación del relevo generacional. Asimismo, la entidad beneficiaria podrá aplicar la exención por dividendos del artículo 21 LIS si cumple los requisitos legales.
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