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A natural person enquires whether the contribution of shares to establish a new company may qualify for the LIS special regime and whether valid economic grounds exist. The DGT states that this is possible if participation and ownership requirements are met, and that the alleged economic grounds could be valid depending on the facts.
Cuestión planteada Si la operación de constitución de sociedad mediante la aportación no dineraria planteada en el escrito de consulta podría acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en los fondos propios. En el caso de acciones, deben poseerse ininterrumpidamente durante el año anterior y la entidad no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. La aplicación del régimen queda excluida si la operación tiene como objetivo principal el fraude o la evasión fiscal mediante la falta de motivos económicos válidos.
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