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The consultant asks whether their non-cash contribution qualifies for the special LIS regime. The DGT states that, provided residency and minimum participation requirements are met, the operation may qualify if it serves economic rationalisation purposes and not merely tax advantages.
Cuestión planteada Si la operación de aportación no dineraria tal y como ha sido descrita anteriormente, se calificaría objetivamente dentro del régimen especial previsto en el capítulo VII del título VII de la LIS.
Para aplicar el régimen especial de la LIS, la entidad receptora debe ser residente en España o tener un establecimiento permanente, y el aportante debe mantener una participación de al menos el 5% en los fondos propios. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la racionalización de actividades. La finalidad de simplificar la estructura de costes y la gestión administrativa puede considerarse un motivo económico válido.
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