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A taxpayer asks whether contributing shares in a company to a family holding may qualify for the special LIS regime and whether subsequent dividends will be exempt. The DGT confirms that such contribution may qualify for the special regime and that the holding may benefit from double taxation exemption.
Cuestión planteada 1º) Si la operación descrita podría acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre.
La aportación de acciones de una entidad que no sea de gestión de patrimonio mobiliario, con una participación superior al 5% poseída ininterrumpidamente durante un año, permite aplicar el régimen especial del artículo 87 de la LIS. Los motivos económicos de reestructuración y unidad de voto familiar se consideran válidos para evitar la aplicación del artículo 89.2 de la LIS. Tras la aportación, la holding podrá aplicar la exención del artículo 21 de la LIS sobre los dividendos recibidos al ostentar una participación del 5,2246%. No existirá obligación de practicar retención sobre dichos dividendos.
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