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Family members inquire whether contributions of real estate (community and gainful property) to a family company can apply the LIS special contribution regime. The DGT confirms this is possible provided the LIS requirements are met and the stated economic motives are 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 de una cuota ideal en una comunidad de bienes se considera una aportación no dineraria especial según el artículo 87.1 de la LIS. Para aplicar el régimen especial, la entidad receptora debe ser residente en España, el aportante debe mantener al menos un 5% del capital y los elementos deben estar afectos a actividades económicas con contabilidad mercantil. Los motivos de reestructuración y racionalización de la actividad familiar se consideran económicamente válidos para evitar la aplicación de la norma antielusión.
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