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A taxpayer asks whether a 25% shareholding in a company may be eligible for the LIS special regime. The DGT states that this is possible if minimum participation, entity residency, and uninterrupted ownership for one year are met, provided valid economic motives exist.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España o tener un establecimiento permanente. El aportante debe poseer la participación ininterrumpidamente durante el año anterior y, tras la aportación, mantener al menos un 5% de los fondos propios. Además, la operación debe responder a motivos económicos válidos y no tener como objetivo principal el fraude o la ventaja fiscal.
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