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The consultant asks whether their contribution of shares to a new company meets the economic justification for using the special regime. The DGT states that the regime applies if the requirements of article 87.1 of the LIS are met and the main objective is not tax advantage.
Cuestión planteada Si el planteamiento de la operación descrita, y los motivos expuestos, son motivos económicos válidos suficientes para acoger la operación de aportación no dineraria al régimen fiscal especial protegido regulado 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 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. En el caso de personas físicas, las participaciones aportadas deben representar al menos el 5% de los fondos propios de la entidad y haber sido poseídas ininterrumpidamente durante el año anterior. No se aplicará el régimen si la operación tiene como principal objetivo el fraude, la evasión fiscal o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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