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A taxpayer asks whether contributing their shares in two entities to a new holding company may qualify for the special LIS regime. The DGT states that this is possible provided the percentage ownership, uninterrupted ownership, and valid economic motives are met.
Cuestión planteada Si la operación descrita puede acogerse al régimen fisal previsto en el Capitulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para la aportación no dineraria, el contribuyente debe participar en al menos el 5% de los fondos propios de la entidad receptora y las participaciones aportadas deben representar al menos el 5% de los fondos propios de la entidad aportada, habiendo sido poseídas ininterrumpidamente durante el año anterior. En el caso de canje de valores, la entidad debe adquirir la mayoría de derechos de voto y cumplir los requisitos del artículo 80 de la LIS. Finalmente, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo sustentarse en motivos económicos válidos.
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