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A query was raised regarding whether the contribution of shares from one company to a new company can qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) confirms this is possible, provided that the requirements concerning shareholding and valid economic reasons are satisfied.
Cuestión planteada 1º) 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, la entidad receptora debe ser residente en España o tener un establecimiento permanente. El aportante debe poseer al menos un 5% de los fondos propios de la entidad receptora antes y después de la operación, y las acciones deben haber sido poseídas ininterrumpidamente durante el año anterior. Además, la operación no debe tener como fin principal el fraude o la evasión fiscal, sino motivos económicos válidos como la planificación del relevo generacional.
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