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Two individuals inquire whether their contributions of shares in a Spanish company to new entities may qualify for the LIS special regime and whether their economic justifications are valid. The DGT responds that the operation may qualify under the special regime if residency, minimum shareholding and uninterrupted ownership conditions are met, provided that valid economic reasons exist.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La operación puede acogerse al régimen especial de aportaciones no dinerarias del artículo 87 de la LIS si la entidad beneficiaria es residente en España, los aportantes mantienen al menos un 5% de los fondos propios y han poseído las participaciones ininterrumpidamente durante el año anterior. Los motivos de sucesión, formación de voto único y gestión de la continuidad empresarial se consideran económicamente válidos según el artículo 89.2 de la LIS. No obstante, la aplicación del régimen queda supeditada a que la finalidad principal no sea el fraude o la evasión fiscal.
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