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A company asks whether the creation of a new entity through non-cash contributions meets the requirements of Article 87 of the LIS. The DGT states that, provided residency and minimum shareholding requirements are met, the transaction may qualify for the special regime if it has valid economic reasons.
Cuestión planteada Si la operación de constitución de sociedad limitada, en las condiciones expuestas, por aportación no dineraria, cumple con lo dispuesto en el artículo 87 de la Ley del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportaciones de activos, 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. 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, la finalidad de gestionar propiedades inmobiliarias puede considerarse un motivo económico válido.
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