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A physical person enquires whether their non-cash contributions and share exchange transactions may benefit from the LIS special regime. The DGT states that this is possible provided the participation, residency requirements are met and the transactions have valid economic motives.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para la aportación no dineraria, se requiere que la entidad receptora sea residente en España, que el aportante mantenga al menos un 5% de los fondos propios y que las participaciones se posean ininterrumpidamente durante el año anterior. En el canje de valores, la entidad debe adquirir la mayoría de derechos de voto y cumplir los requisitos de residencia y normativa de la Directiva. Finalmente, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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