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A company asks whether a non-cash land contribution to a new entity can qualify for the LIS special regime. The DGT states that, provided residency and a minimum 5% shareholding are met, the transaction is valid if it has genuine economic reasons, not just fiscal ones.
Cuestión planteada Si la operación proyectada de aportación no dineraria del solar agrupado a una sociedad de nueva creación, que otorgue a la consultante una participación en los fondos propios de la nueva sociedad que recibe la aportación mayor del 5 por 100, puede en el contexto mencionado, acogerse al régimen fiscal especial del 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 de activos, la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en los fondos propios. No se aplicará el régimen si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso, aislar la actividad de promoción para separar riesgos y proteger el patrimonio puede considerarse un motivo económico válido.
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