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A married couple has enquired whether contributing shares of one company to another for the purpose of organising their estate constitutes a non-monetary contribution with valid economic motives. The DGT ruled that, provided the technical requirements regarding participation and ownership are met, the motive of estate planning is considered valid.
Cuestión planteada Si la aportación de acciones de X a Y por parte del matrimonio por los motivos indicados constituye una aportación no dineraria en los términos del artículo 87 de la Ley del Impuesto sobre Sociedades, constituyendo el alegado un motivo económico válido que permita el acogimiento de la operación al régimen fiscal especial previsto en el capítulo VII del título VII del citado cuerpo legal.
Para que la aportación de acciones sea considerada no dineraria bajo el artículo 87 de la LIS, deben cumplirse los requisitos de residencia de la entidad receptora, participación mínima del 5% en los fondos propios y posesión ininterrumpida durante el año anterior. Además, la entidad receptora no debe tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. El motivo de organizar el patrimonio para evitar la pérdida del equilibrio accionarial tras una sucesión se considera un motivo económico válido según el artículo 89.2 de la LIS.
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