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Consultants ask whether contributions of holding company shares to new companies may qualify for the LIS special regime. The DGT states this is possible if minimum participation and uninterrupted ownership requirements are met, provided it is not for tax fraud or evasion.
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, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para que la aportación de acciones o participaciones sociales por personas físicas se acoja al régimen especial, deben cumplirse los requisitos de la LIS: la entidad receptora debe ser residente en España, el aportante debe participar al menos en el 5% de los fondos propios de la entidad receptora, las participaciones deben representar al menos el 5% de los fondos propios de la entidad aportada y deben poseerse ininterrumpidamente durante el año anterior. Estos requisitos deben cumplirse de forma individual por cada persona física aportante. No se aplicará el régimen si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si no existen motivos económicos válidos.
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