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A group of siblings asks whether their shares in a company can be treated under the special LIS regime and whether the patrimonial status of the holding companies prevents this. The DGT responds that the patrimonial status does not prevent application and that economic justifications may be valid.
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. Si en el ejercicio de realización de las aportaciones no dinerarias proyectadas, alguna de las sociedades holding familiares destinatarias tuviera la consideración de sociedad patrimonial, imposibilitaría la aplicación del régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial del artículo 87 de la LIS, la aportación debe cumplir requisitos de residencia, participación mínima del 5% en los fondos propios y posesión ininterrumpida durante el año anterior. El hecho de que la sociedad holding receptora sea considerada sociedad patrimonial no impide la aplicación de este régimen. No obstante, la operación debe realizarse por motivos económicos válidos y no con el objetivo principal de fraude o evasión fiscal, lo cual debe valorarse según los hechos concretos.
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