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Two siblings ask whether transferring their shares in a company to other entities can qualify under the LIS special regime and if their reorganisation and management motives are valid. The DGT confirms that the legal requirements are met and that the motives are economic.
Cuestión planteada Si la operación planteada, realizada por los hermanos residentes en territorio español, 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.
La aportación de participaciones puede acogerse al régimen especial del artículo 87 de la LIS si se cumplen los requisitos de residencia, participación mínima del 5% y posesión ininterrumpida. Los motivos de racionalización de la gestión, eficacia organizativa y relevo generacional se consideran económicamente válidos según el artículo 89.2 de la LIS. Para el residente en EE. UU., la ganancia no tributa en España al no alcanzar el 25% de participación exigido por el Convenio.
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