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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.
Para aplicar el régimen especial de aportaciones de activos del artículo 87 de la LIS, la entidad receptora debe ser residente en España, el aportante debe mantener al menos un 5% de los fondos propios de la nueva entidad y la participación debe haberse poseído ininterrumpidamente durante el año anterior. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal. Los motivos de facilitar el relevo generacional, unificar la toma de decisiones familiar y proteger el patrimonio frente a la actividad económica se consideran motivos económicos válidos según el artículo 89.2 de la LIS.
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