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A wealth management entity asks whether the contribution of real estate to another company can qualify for the special asset contribution regime. The DGT states that the participation and residence requirements are met, provided the operation is not primarily aimed at obtaining fiscal advantages.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal 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 artículo 87 de la LIS, la entidad que recibe la aportación debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad receptora, requisito que se cumple tanto si se alcanza tras la aportación como si ya existía antes. Asimismo, según el artículo 89.2 de la LIS, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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