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The DGT confirms that non-monetary contributions and a financial split may qualify for the LIS special regime, provided they meet participation and ownership requirements and the split entity retains a self-organised business activity branch.
Cuestión planteada - Si las operaciones de aportación no dineraria proyectadas cumplen con todos los requisitos legalmente previstos para acogerse al régimen fiscal especial contemplado en el Capítulo VII del Título VII de la LIS y, en particular, consideración de los motivos económicos alegados como motivos económicos válidos a los efectos de permitir su acogimiento al régimen fiscal especial según lo previsto en el artículo 89.2 de la LIS.
Para las aportaciones no dinerarias, se requiere que la entidad receptora sea residente o tenga establecimiento permanente, que el aportante mantenga al menos un 5% de los fondos propios y que las participaciones hayan sido poseídas ininterrumpidamente durante el año anterior. En la escisión, la entidad escindida debe mantener una rama de actividad, lo que exige una organización de medios materiales y personales diferenciados previa a la operación. Finalmente, el régimen no se aplicará si el objetivo principal es la ventaja fiscal sin motivos económicos válidos.
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