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A natural person enquires whether the transfer of their shares in a company to another entity may qualify for the special regime under the LIS. The DGT responds that this is possible if the required participation percentages are met and the transaction has valid economic motives, not merely fiscal ones.
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.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España y el aportante debe poseer al menos un 5% de los fondos propios de la entidad aportada de forma ininterrumpida durante el año anterior. Tras la aportación, el aportante debe mantener una participación de al menos el 5% en la entidad que recibe la aportación. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la racionalización de actividades.
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