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The query asks whether non-cash contributions can benefit from the LIS special regime. The DGT confirms that the 5% ownership requirement in the recipient entity's own funds is satisfied whether it is achieved before or after the contribution.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobres Sociedades.
Para aplicar el régimen especial del artículo 87 de la LIS, la entidad aportante debe participar en al menos el 5% de los fondos propios de la entidad receptora. Este requisito se cumple tanto si el porcentaje se alcanza como consecuencia de la aportación, como si se mantiene antes y después de la operación. No obstante, la aplicación del régimen queda excluida si el objetivo principal es el fraude o la evasión fiscal sin motivos económicos válidos.
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