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A company inquired whether contributing an industrial building to its subsidiary could qualify under the LIS special regime. The DGT states that such contribution may apply if residency and ownership requirements are met and the transaction has valid economic motives.
Cuestión planteada Si resulta de aplicación a la operación mencionada el régimen fiscal especial regulado en el Título VII del Capítulo VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades apreciándose a estos efectos la existencia de motivos económicos válidos.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad que recibe el bien debe ser residente en España o tener un establecimiento permanente, y la aportante debe mantener al menos un 5% de los fondos propios de la receptora. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de reestructuración, limitación de responsabilidad y diversificación de inversiones planteados podrían considerarse económicamente válidos, aunque su calificación final depende de los hechos y circunstancias reales de la operación.
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