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A company has requested clarification on whether a contribution of shares by individuals can qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) indicates that this is possible provided that requirements regarding shareholding and holding periods are met, and that the transaction is driven by valid economic reasons rather than being purely for tax purposes.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal especial 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 de aportaciones no dinerarias (art. 87 LIS), la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en los fondos propios. Además, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como objetivo principal el fraude o la evasión fiscal. En el caso de la transmisión posterior de participaciones, la exención del artículo 21 LIS será aplicable si se cumplen los requisitos de porcentaje y antigüedad, siempre que la aportación no sea una vía para transmitir participaciones con una tributación inferior a la de una transmisión directa.
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