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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, la entidad receptora debe ser residente en España y el aportante debe poseer al menos el 5% de los fondos propios de la entidad tras la operación. En el caso de personas físicas, las participaciones deben representar al menos el 5% de los fondos propios, no ser de una entidad con actividad de gestión de patrimonio mobiliario o inmobiliario, y haber sido poseídas 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.
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