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The consultant asks whether the contribution of shares from one entity to another may qualify for the special LIS regime. The DGT states that such a contribution may apply if the requirements of uninterrupted ownership for one year and a minimum participation of 5% are met, provided there are valid economic reasons.
Cuestión planteada Posibilidad de que la operación pueda acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para que la aportación de acciones de una entidad a otra se acoja al régimen especial del artículo 87 de la LIS, el aportante debe haber poseído las acciones ininterrumpidamente durante el año anterior a la aportación y mantener una participación de al menos el 5% en los fondos propios de la entidad receptora. 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. En cuanto a la existencia de opciones de compra, lo relevante es que el aportante sea el titular jurídico de las acciones en el momento de la aportación.
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