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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 que la aportación de acciones o participaciones sociales se acoja al régimen especial del artículo 87 de la LIS, la entidad receptora debe ser residente en España o tener un establecimiento permanente. El aportante debe poseer la participación de forma ininterrumpida durante el año anterior a la aportación y esta debe representar al menos el 5% de los fondos propios. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos según el artículo 89.2 de la LIS.
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