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A taxpayer inquired whether contributing their share in an entity could qualify for the special regime under the Corporate Income Tax Act (LIS) and if their reasons were valid. The DGT ruled that this is possible provided the requirements for participation and economic activity are met, and considers the proposed restructuring reasons to be economically valid.
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 del artículo 87 de la 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 para la operación deben ser válidos, como la reestructuración o racionalización de actividades, y no tener como objetivo principal el fraude o la evasión fiscal. En este caso, los motivos de separar riesgos y facilitar la reinversión se consideran económicamente válidos según el artículo 89.2 de la LIS.
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