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A natural person enquires whether contributions of their holdings in a holding company to another family holding company may qualify for the special LIS regime. The DGT states that this is possible provided the percentage of participation, uninterrupted ownership and absence of purely fiscal motives are satisfied.
Question posed: Whether the operation described may qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
Para que la aportación de acciones o participaciones sociales se acoja al régimen especial, la entidad receptora debe ser residente en España o tener un establecimiento permanente. El aportante debe poseer las participaciones de forma ininterrumpida durante el año anterior y mantener una participación de al menos el 5% en los fondos propios de la entidad tras la operación. No se aplicará el régimen 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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