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Society A asks whether the contribution of an immovable to Society B may benefit from the special LIS regime. The DGT states that the operation is eligible if the minimum 5% participation threshold is met and valid economic motives exist.
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 y si existen motivos económicos válidos.
Para aplicar el régimen especial de aportaciones de activos (art. 87 LIS), la entidad que recibe la aportación debe ser residente en España o tener un establecimiento permanente, y la aportante debe mantener una participación de al menos el 5% en los fondos propios de la receptora. Asimismo, según el art. 89.2 LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo realizarse por motivos económicos válidos y no por la mera búsqueda de una ventaja fiscal.
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