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A taxpayer has enquired whether the contribution of shares from one company to another can qualify for the special regime under the Corporate Income Tax Act (LIS) and if the underlying reasons are economic in nature. The Directorate General for Taxes (DGT) indicates that this regime may apply provided the requirements regarding participation and ownership are met, and that the stated reasons could be considered valid depending on the specific facts.
Cuestión planteada 1. Si la operación descrita puede acogerse al régimen fiscal 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 participar al menos en el 5% de sus fondos propios. En el caso de personas físicas, las participaciones deben poseerse ininterrumpidamente durante el año anterior y la entidad no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos. Los motivos de reestructuración o centralización de inversiones podrían considerarse válidos, aunque su valoración depende de los hechos.
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