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A taxpayer asks whether transferring shares between entities can qualify for the LIS special regime. The DGT states that this is possible if participation and ownership criteria are met and the transaction has valid economic motives, not just tax advantages.
Cuestión planteada 1. Si las operaciones de aportación de participaciones planteadas en el escrito de consulta pueden acogerse 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 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 mantener una participación de al menos el 5% en los fondos propios. Además, las participaciones deben haberse poseído ininterrumpidamente durante el año anterior y la entidad no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos.
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