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A natural person asks whether transferring shares between entities can qualify for the special LIS regime. The DGT states that this is possible if the participation and ownership requirements are met, and if the transaction has valid economic motives rather than merely tax advantages.
Cuestión planteada 1. Si las operaciones de aportación de participaciones planteadas en el escrito de consulta pueden acogerse al régimen fiscal especial 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 y el aportante debe mantener una participación de al menos el 5% en sus fondos propios. En el caso de personas físicas, las participaciones deben poseerse ininterrumpidamente durante el año anterior y no pueden pertenecer a entidades cuya actividad principal sea la gestión de patrimonio mobiliario o inmobiliario. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo existir motivos económicos válidos que la sustenten.
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