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A taxpayer asks whether a share in a company can be contributed to a new entity under the LIS special regime and if the stated economic justifications are valid. The DGT confirms this is possible if participation and ownership requirements are met, and that family reorganisation and asset management motives are considered economically valid.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La aportación no dineraria podrá acogerse al régimen especial del artículo 87 de la LIS si la entidad beneficiaria es residente en España, el aportante mantiene al menos un 5% de los fondos propios y la entidad no tiene como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Asimismo, los motivos de facilitar el relevo generacional, unificar la toma de decisiones familiar y proteger la continuidad del negocio se consideran motivos económicos válidos según el artículo 89.2 de la LIS.
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