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Four brothers ask whether contributing shares from their companies to a new holding company can qualify under the LIS special regime. The DGT states that if participation and ownership requirements are met, the transaction is valid if it serves economic purposes such as generational succession planning.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para aplicar el régimen especial de aportaciones no dinerarias, las acciones deben representar al menos el 5% de los fondos propios de la entidad receptora, la misma no debe ser una agrupación de interés económico ni de gestión de patrimonio, y las participaciones deben poseerse ininterrumpidamente durante el año anterior. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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