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A taxpayer has enquired whether contributing their share in one entity to another can qualify for the special regime under the Corporate Income Tax Act (LIS) and if their underlying reasons are valid. The DGT has ruled that this is possible provided that all legal requirements are satisfied and the primary purpose of the transaction is not tax evasion or obtaining an unfair tax advantage.
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.
Para aplicar el régimen especial de aportaciones no dinerarias (art. 87 LIS), la entidad receptora debe ser residente en España, el aportante debe mantener al menos un 5% de los fondos propios y la entidad aportada no debe tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Los motivos económicos de la operación deben ser válidos y no tener como objetivo principal la obtención de una ventaja fiscal (art. 89.2 LIS). En este caso, la finalidad de separar riesgos y facilitar la reinversión se considera un motivo económico válido.
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