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The consultant asks whether their non-cash contribution qualifies for the special LIS regime. The DGT responds that, provided residency and a minimum 5% shareholding are met, the contribution may qualify if its purpose is the rationalisation of activities, not merely tax advantage.
Cuestión planteada Si la operación de aportación no dineraria tal y como ha sido descrita anteriormente, se calificaría objetivamente dentro del régimen especial previsto en el capítulo VII del título VII de la LIS.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España o tener un establecimiento permanente, y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad receptora. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso, los motivos de simplificación de costes y gestión administrativa se consideran válidos, siempre que no se altere el juicio por circunstancias no mencionadas.
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