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The applicant asks whether the contribution of shares and assets to a new company can qualify for the special regime under the Corporate Income Tax Act (LIS). The DGT indicates that this is possible provided that the requirements for minimum participation, connection to economic activity, and valid economic reasons are satisfied.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial del art. 87 LIS en aportaciones de acciones, estas deben representar al menos el 5% de los fondos propios de la entidad receptora y haber sido poseídas ininterrumpidamente durante el año anterior. En el caso de elementos patrimoniales, deben estar afectos a una actividad económica y el aportante debe llevar contabilidad según el Código de Comercio. Además, la operación no debe tener como fin principal el fraude o la ventaja fiscal, sino motivos económicos válidos. Si se cumplen estos requisitos, la persona física no integra renta en su base imponible y las participaciones recibidas conservan los valores y fechas de adquisición originales.
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