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A query was raised as to whether the contribution of assets to facilitate the admission of new partners and to separate leasing activities from real estate development constitutes a valid economic reason. The DGT indicates that such reasons may be considered valid for the application of the special regime for mergers and contributions.
Cuestión planteada Se consulta sobre la consideración como motivos económicos válidos que justifiquen la aportación referida en la descripción de los hechos, con el fin de poder aplicar el régimen especial establecido en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de las aportaciones no dinerarias, se deben cumplir los requisitos de residencia y participación mínima del 5% del artículo 87.1 LIS. Según el artículo 89.2 LIS, el régimen no se aplica si el objetivo principal es el fraude o la evasión fiscal. Los motivos de dar entrada a nuevos socios para financiar proyectos y compartimentar riesgos para mejorar la gestión y evitar colisiones de intereses pueden considerarse motivos económicos válidos.
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