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Shareholders inquire whether their contributions to new holding companies can qualify for the LIS special regime. The DGT confirms that the requirements of participation and ownership are met, and that the stated reasons for reorganisation and succession are 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 aplicar el régimen especial de aportaciones no dinerarias (art. 87 LIS), las participaciones deben representar al menos el 5% de los fondos propios de la entidad receptora, la entidad no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario, y las participaciones deben poseerse ininterrumpidamente durante el año anterior. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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