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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, las participaciones deben representar al menos el 5% de los fondos propios de la entidad receptora y haber sido poseídas ininterrumpidamente durante el año anterior. El régimen también es aplicable si el aportante mantiene una participación de al menos el 5% antes y después de la aportación. Finalmente, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo fundamentarse en motivos económicos válidos como la racionalización de actividades o la gestión eficiente de recursos.
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