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An individual has enquired whether contributing their shares in one company to another resident company can qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) states that this is possible provided that participation and activity requirements are met, and that the transaction is driven by valid economic reasons rather than being solely for tax purposes.
Cuestión planteada 1. Confirmación de que la operación de aportación no dineraria planteada cumple todos los requisitos previstos legalmente establecidos para acogerse al régimen especial del 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, la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en sus fondos propios tras la operación. La entidad aportada no puede tener como actividad principal la gestión de un patrimonio mobiliario o inmobiliario según la Ley del Impuesto sobre el Patrimonio. 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.
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