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A taxpayer asks whether contributing 25% of their shareholdings in a company to a holding society qualifies for the LIS special regime and whether the motives are valid. The DGT states that this is possible provided the requirements of Article 87 are met and the transaction is not primarily aimed at tax fraud or avoidance.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La operación podrá acogerse al régimen especial del capítulo VII del título VII de la LIS si se cumplen los requisitos del artículo 87, como la residencia de la entidad beneficiaria, la participación mínima del 5% y la posesión ininterrumpida de las participaciones durante el año anterior. Asimismo, los motivos de centralizar la toma de decisiones, facilitar la entrada de inversores o diferenciar patrimonios pueden considerarse económicamente válidos según el artículo 89.2 de la LIS. No obstante, el régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal.
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