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A natural person asks whether contributions of shares from a real estate management company to another entity can qualify under the special non-cash contribution regime and whether economic justifications are valid. The DGT responds that this is possible if participation and residency requirements are met, and that the stated reorganisation motives are economically 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 aplicación del régimen especial del artículo 87 de la LIS no exige que la participación del 5% se alcance solo tras la aportación, sino que también cabe si el aportante ya ostenta dicha participación antes y después de la operación. Para que sea aplicable, la entidad beneficiaria debe ser residente en España, no ser una agrupación de interés económico ni tener como actividad principal la gestión de patrimonio inmobiliario según la Ley del Impuesto sobre el Patrimonio, y las participaciones deben poseerse ininterrumpidamente durante el año anterior. Los motivos de separación de decisiones de inversión, canalización de recursos y relevo generacional se consideran motivos económicos válidos según el artículo 89.2 de la LIS.
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