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A taxpayer asks whether social shares and immovable assets can qualify for the special LIS regime. The DGT states it cannot determine this due to lack of data on ownership percentages, holding periods, and economic activity allocation.
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 y si existen motivos económicos válidos.
Para aportaciones de acciones o participaciones, estas deben representar al menos el 5% de los fondos propios de la entidad aportada, haber sido poseídas ininterrumpidamente durante el año anterior y el aportante debe mantener al menos un 5% de los fondos propios de la entidad receptora. En el caso de activos inmobiliarios, estos deben estar afectos a actividades económicas con contabilidad según el Código de Comercio y el aportante debe mantener una participación mínima del 5% en la entidad receptora.
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