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A taxpayer asks whether transferring shares in several companies to an existing company can qualify for the LIS special regime. The DGT confirms it is possible if participation and ownership requirements are met and the transaction has genuine economic purposes, not merely tax-related ones.
Cuestión planteada Si la operación planteada de aportación de la participación a la nueva sociedad puede acogerse al régimen especial establecido en el capítulo VII del título VII de la LIS y los motivos manifestados se consideran motivos económicos válidos con arreglo a lo previsto en el artículo 89.2 de la LIS.
Para aplicar el régimen especial de aportación de activos, la entidad beneficiaria debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en sus fondos propios. Además, las sociedades aportadas no deben ser de gestión de patrimonio mobiliario o inmobiliario ni estar sujetas al régimen de AIE o UTEs. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la racionalización de actividades o la mejora de la financiación.
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