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The DGT confirms that the contribution of shares from a civil society to another society may benefit from the LIS special regime, provided the requirements of participation and economic activity are met, and that the stated economic motives are valid.
Cuestión planteada Si la operación de reestructuración 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 de la cuota ideal de cada comunero se considera una aportación no dineraria especial según el artículo 87.1 de la LIS. Para aplicar el régimen, cada aportante debe mantener una participación de al menos el 5% en la entidad receptora y los bienes deben estar afectos a una actividad económica con contabilidad según el Código de Comercio. Los motivos de optimización de recursos, inversión, capacidad productiva, limitación de responsabilidad y continuidad de la actividad se consideran motivos económicos válidos.
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