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A company asks whether the contribution of two vessels to its shareholder can qualify for the LIS special regime. The DGT states that this is possible if a minimum 5% ownership stake is maintained and the transaction has valid economic motives.
Cuestión planteada 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 mantener una participación de al menos el 5% en los fondos propios de la entidad que recibe. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de simplificación de gestión y refuerzo de imagen financiera podrían considerarse válidos, aunque su calificación final depende de los hechos y circunstancias reales.
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