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A taxpayer asks whether transfers of shares in one company to another may qualify for the LIS special regime. The DGT states that this is possible if participation and residency requirements are met, and if the transaction has valid economic motives rather than purely fiscal objectives.
Cuestión planteada Si a la operación aportación no dineraria que pretende realizar el consultante, le resulta de aplicación el régimen tributario especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
El régimen especial de aportaciones no dinerarias es aplicable si la entidad receptora es residente en España o tiene un establecimiento permanente, y el aportante mantiene una participación de al menos el 5% en los fondos propios de la entidad tras la operación. En el caso de acciones, se debe cumplir que la entidad aportada no sea una agrupación de interés económico ni tenga como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos y no a la mera búsqueda de una ventaja fiscal.
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