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A couple asks whether contributions of shares in two entities to a Spanish resident holding company may qualify for the LIS special regime. The DGT responds that this is possible provided the participation and ownership requirements are met, and the transaction has valid economic motives rather than a purely fiscal objective.
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 entidad receptora debe ser residente en España o tener un establecimiento permanente. El aportante debe poseer las acciones ininterrumpidamente durante el año anterior y mantener una participación de al menos el 5% de los fondos propios de la entidad receptora tras la operación. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la racionalización de actividades o la gestión eficiente de recursos.
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