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A natural person enquires whether contributions of their shares in two companies to a new holding company may qualify for the special LIS regime. The DGT responds that this is possible provided the required shareholding 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, las acciones deben representar al menos el 5% de los fondos propios de la entidad y haber sido poseídas ininterrumpidamente durante el año anterior. Además, el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad receptora tras la operación. La operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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