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The consultant asks whether their shareholding in a company may benefit from the special LIS regime. The DGT states that this is possible if the requirements for percentage of own funds, entity residency, and uninterrupted share ownership are met, provided there are valid economic reasons.
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 las participaciones ininterrumpidamente durante el año anterior y estas deben representar al menos el 5% de los fondos propios. Tras la aportación, el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad receptora. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos.
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