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A holding company asks whether contributions of shares by family shareholders can qualify for the LIS special regime. The DGT confirms this is possible if participation percentage, uninterrupted ownership, and valid economic motives are satisfied.
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, las acciones deben representar al menos el 5% de los fondos propios de la entidad receptora, la cual no debe tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. El aportante debe poseer dichas acciones de forma ininterrumpida durante el año anterior a la aportación y mantener una participación de al menos el 5% en los fondos propios tras la operación. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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