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A holding company inquired whether non-cash contributions of venture capital fund shares to a manager could qualify for the LIS special regime. The DGT states that this is possible if participation requirements are met and there is no primary objective of fraud or tax advantage.
Cuestión planteada Implicaciones fiscales en el IS derivadas de la aportación no dineraria a la entidad gestora de unas participaciones (de la Clase B del Fondo II y del Fondo III) similares a aquéllas (de la Clase B del Fondo I) cuyo régimen tributario fue objeto de análisis en la contestación a consulta vinculante número V5220-16. Posible aplicación del régimen contenido en el Capítulo VII del Título VII de la LIS.
La aportación de participaciones de fondos de capital riesgo puede acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS si la entidad aportante participa en los fondos propios de la entidad receptora en al menos un 5%. En este caso, los valores recibidos se valorarán por el valor fiscal que tenían las participaciones en el socio aportante, manteniendo su fecha de adquisición. No obstante, el régimen no se aplicará si la operación tiene como principal objetivo el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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