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The DGT confirms that non-cash contributions from a family holding company to new Spanish resident companies may qualify under the special LIS regime, provided a minimum 5% ownership threshold is met and the receiving entity does not primarily engage in movable or immovable asset management, with valid economic justifications.
Cuestión planteada Si la operación descrita puede 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.
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 sus fondos propios. En el caso de personas físicas, las participaciones aportadas deben representar al menos el 5% de los fondos propios de una entidad que no sea una AIE, una UT de empresas, ni tenga como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Además, la operación debe responder a motivos económicos válidos y no tener como principal objetivo el fraude o la evasión fiscal.
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