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An individual has enquired whether contributing their shares in a company to a new entity can qualify for the special regime under the Corporate Income Tax Act (LIS) and if valid economic reasons exist. The Directorate General for Taxes (DGT) indicates this is possible provided the participation and ownership requirements are met, and the primary objective is not tax advantage.
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 aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España y el aportante debe poseer las participaciones ininterrumpidamente durante el año anterior. Tras la aportación, el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad receptora. Los motivos de relevo generacional o sindicación de voto pueden ser económicos válidos, pero el régimen no se aplicará si el objetivo principal es la evasión fiscal o conseguir una ventaja fiscal mediante la donación de participaciones.
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