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The consultant asks whether contributions of shareholdings to a newly established Spanish resident company can benefit from the special LIS regime if the purpose is economic. The DGT states that the regime applies if participation and uninterrupted ownership conditions are met, and considers valid motives such as pension planning and family succession.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España o tener un establecimiento permanente, y el aportante debe mantener una participación de al menos el 5% en los fondos propios tras la operación. En el caso de acciones o participaciones, estas deben representar al menos el 5% de los fondos propios, no pertenecer a regímenes de AIE o UTE, no ser de gestión de patrimonio mobiliario/inmobiliario y haber sido poseídas ininterrumpidamente durante el año anterior. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o racionalización de actividades.
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