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Brothers ask whether a restructure via social shares can qualify under LIS and if family organisation and operational efficiency constitute valid economic grounds. DGT confirms that, provided participation and residency requirements are met, the transaction is eligible and family organisation and operational efficiency are considered valid economic motives.
Cuestión planteada Si la operación de reestructuración 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 capítulo VII del título VII de la LIS, deben cumplirse requisitos como la residencia de la entidad receptora, una participación mínima del 5% en los fondos propios y la posesión ininterrumpida de las participaciones durante el año anterior. Asimismo, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o racionalización de actividades. En este caso, motivos como la eficiencia organizativa, la gestión de estirpes familiares, el relevo generacional y la implementación de protocolos familiares se consideran económicamente válidos.
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