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A group of brothers asks whether contributions of shares from several companies to their respective holding companies can qualify for the LIS special regime. The DGT confirms that the technical requirements are met and that the reorganisation motives are economically valid.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del título VII de la LIS.
La aportación de participaciones sociales puede aplicar el régimen especial del artículo 87 de la LIS si se cumplen los requisitos de residencia, participación mínima del 5% en los fondos propios y posesión ininterrumpida durante el año anterior. La operación es válida si se realiza por motivos económicos como la reestructuración o racionalización, y no con fines meramente fiscales. En caso de cumplir el artículo 21 de la LIS, los dividendos estarán exentos y no habrá obligación de retención.
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