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A natural person enquires whether social share contributions from one entity to another may qualify for the LIS special regime. The DGT states this is possible if participation percentage, uninterrupted ownership and absence of purely fiscal motives are met.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España o tener un establecimiento permanente. El aportante debe poseer las participaciones ininterrumpidamente durante el año anterior 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. La operación no debe tener como objetivo principal el fraude, la evasión o la mera obtención de una ventaja fiscal sin motivos económicos válidos.
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