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The consultant asks whether contributions of their shares in a company to a newly established Spanish resident entity may qualify for the LIS special regime. The DGT states that this is possible if more than 5% of shareholders' equity is contributed, uninterrupted ownership requirements are met, and valid economic motives are present.
Cuestión planteada Si las operaciones descritas podrían acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2019, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad beneficiaria debe ser residente en España o tener un establecimiento permanente. El aportante debe poseer las participaciones ininterrumpidamente durante el año anterior y mantener una participación de al menos el 5% en los fondos propios de la entidad tras la aportación. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos y no a la mera búsqueda de una ventaja fiscal.
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