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Two natural persons inquire whether transferring their shares to a new entity meets the requirements of Article 87 of the LIS. The DGT states that if participation percentages and uninterrupted ownership are met, the transaction may qualify under the special regime, provided valid economic reasons exist.
Cuestión planteada Si la aportación por parte de Pf1 y de Pf2 de las participaciones de la entidad O, a la sociedad de reciente adquisición, N, cumple todos los requisitos previstos legalmente para acogerse a la figura de la aportación no dineraria prevista en el artículo 87 de la LIS.
Para aplicar el régimen de aportaciones no dinerarias del artículo 87 de la LIS, la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en sus fondos propios. Además, las participaciones aportadas deben representar al menos el 5% de los fondos propios de la entidad aportada y haber sido poseídas ininterrumpidamente durante el año anterior. Finalmente, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos y no a una mera finalidad de ventaja fiscal.
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