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A taxpayer asks whether a 33.33% shareholding contribution from company B to company A, resident in Spain, can apply for the LIS special regime. The DGT states that technical requirements may be met, but the validity of economic motives will depend on specific facts and whether the subsequent capital donation to children is primarily aimed at obtaining a tax advantage.
Cuestión planteada Si la operación descrita podría 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 aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España, el aportante debe mantener una participación de al menos el 5% en los fondos propios tras la operación y las participaciones deben haber sido poseídas ininterrumpidamente durante el año anterior. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos. La intención de realizar una donación posterior de capital a los hijos podría influir en la determinación del propósito principal de la operación si conlleva una ventaja fiscal.
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