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Individuals inquire whether contributions of their stakes in two entities to a new company (NEWCO) may qualify for the LIS special regime. The DGT responds that this is possible provided the participation requirements are met and there is no primary intent to commit fraud or obtain tax advantages.
Cuestión planteada 1º) Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, las participaciones aportadas deben representar al menos el 5% de los fondos propios de la entidad y haber sido poseídas ininterrumpidamente durante el año anterior. Además, tras la aportación, el aportante debe mantener una participación de al menos el 5% en la entidad receptora. La operación no debe tener como fin principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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