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An entity asks whether social share contributions by three Spanish residents can benefit from the LIS special regime. The DGT states that this is possible if minimum participation requirements are met and valid economic motives exist.
Cuestión planteada Si la operación planteada puede acogerse al régimen especial previsto en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades, y si los motivos económicos aducidos se consideran válidos a estos efectos.
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 tras la operación. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de ordenación sucesoria y racionalización de la gestión patrimonial podrían considerarse económicamente válidos, aunque su validez depende de la comprobación de los hechos y circunstancias reales.
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