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A natural person enquires whether a 50% contribution of shares from entity X2 to entity X1 can benefit from the special regime under the LIS. The DGT concludes that if entity X2's main activity is the management of real estate assets under the relevant regulations, the conditions for applying this regime are not met.
Cuestión planteada Si la operación descrita puede acogerse al 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 de la que se aportan las participaciones no debe tener como actividad principal la gestión de un patrimonio mobiliario o inmobiliario. Si la entidad aportada cumple los criterios de gestión de patrimonio inmobiliario del artículo 4.Ocho.Dos de la Ley 19/1991, no es posible acogerse al régimen previsto en el artículo 87 de la LIS.
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