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An individual has enquired whether contributing shares in a company to a new entity can qualify for the special regime for non-monetary contributions and if the underlying reasons are valid. The DGT has ruled that this is possible provided the requirements of Article 87 of the LIS are met, and that reasons relating to asset restructuring and generational succession are considered valid economic motives.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La operación podrá acogerse al régimen especial del artículo 87 de la LIS si la entidad beneficiaria es residente en España, el aportante mantiene al menos un 5% de los fondos propios y se cumplen los requisitos de posesión ininterrumpida y naturaleza de la entidad. Los motivos de ordenar la estructura patrimonial, optimizar recursos financieros y planificar el relevo generacional se consideran económicamente válidos según el artículo 89.2 de la LIS. No obstante, la aplicación del régimen queda sujeta a que la finalidad principal no sea la obtención de una ventaja fiscal.
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