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The consultant asks whether contributions of shares from several entities to society X may qualify for the special LIS regime. The DGT states that this is possible if the percentage of ownership, uninterrupted possession, and nature of the receiving entity are met, provided it is not for tax fraud or evasion.
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 que la aportación de acciones o participaciones sociales se acoja al régimen especial, el aportante debe poseer dichas participaciones de forma ininterrumpida durante el año anterior a la aportación y estas deben representar al menos el 5% de los fondos propios de la entidad. Tras la aportación, el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad receptora. No se aplicará este régimen si la operación tiene como principal objetivo el fraude, la evasión fiscal o si no existen motivos económicos válidos.
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