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Consultants ask whether the reasons for their business restructuring are valid for applying the special non-cash contribution regime. The DGT states that the stated grounds may be considered valid, provided legal requirements are met and the primary objective is not to obtain a fiscal advantage.
Cuestión planteada Si los motivos económicos expuestos son válidos a los efectos de que las operaciones planteadas puedan beneficiarse del régimen especial de fusiones, escisiones, aportaciones de activos y canje de valores 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, se deben cumplir los requisitos del artículo 87.1 de la LIS, como la participación mínima del 5% en los fondos propios de la entidad receptora. El artículo 89.2 de la LIS excluye este régimen si la operación tiene como objetivo principal el fraude o la evasión fiscal, o si carece de motivos económicos válidos. Los motivos de centralización, gestión de dividendos, reestructuración patrimonial y relevo generacional expuestos podrían considerarse válidos, aunque su validez final depende de la comprobación de los hechos y circunstancias reales.
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