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The DGT asks whether contributions of shares in a company to family entities may qualify for the special LIS regime and whether valid economic motives exist. The DGT states that this is possible if minimum participation thresholds are met and the transaction is not primarily aimed at fraud or tax advantage.
Cuestión planteada 1º) Si las operaciones de aportaciones no dinerarias descritas podrían 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 mantener una participación de al menos el 5% en los fondos propios. En el caso de personas físicas, las participaciones deben haberse poseído ininterrumpidamente durante el año anterior. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos. Respecto al arrendamiento de inmuebles, para que sea actividad económica se requiere, al menos, una persona empleada con contrato laboral y jornada completa.
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