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A couple asks whether contributions of shares from two Spanish resident entities to a new company may qualify for the special regime under LIS. The DGT confirms this is possible if participation and temporality requirements are met, and if grounds for management rationalisation and generational succession are economically valid.
Cuestión planteada Si la operación planteada puede acogerse al régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades, y si los motivos expuestos tienen la consideración de económicamente válidos a estos efectos.
Para acogerse al régimen especial del artículo 87 de la LIS, la entidad beneficiaria debe ser residente en España, el aportante debe mantener al menos un 5% de los fondos propios y las participaciones deben poseerse ininterrumpidamente durante el año anterior a la formalización en documento público. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de eficacia organizativa, planificación del relevo generacional y optimización de recursos financieros expuestos se consideran económicamente válidos.
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