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The consultant asks whether a 50% share transfer to another company can benefit from the special LIS regime. The DGT states that if participation and ownership requirements are met, the transaction may qualify under this regime provided that valid economic grounds are given and the main objective is not tax advantage.
Cuestión planteada Si la motivación expuesta responde a un motivo económico válido y, por tanto, la aportación se puede acoger al régimen fiscal especial establecido 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, la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad tras la operación. Además, la aportación de participaciones debe cumplir requisitos de posesión ininterrumpida durante el año anterior y la entidad no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Finalmente, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo sustentarse en motivos económicos válidos como la reestructuración o racionalización de actividades.
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