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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.
La aplicación del régimen especial de aportaciones no dinerarias no se ve impedida por el hecho de que la sociedad holding receptora sea considerada sociedad patrimonial. Para que sea aplicable, se deben cumplir los requisitos del artículo 87 de la LIS, como la participación mínima del 5% en los fondos propios y la posesión ininterrumpida durante el año anterior. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo sustentarse en motivos económicos válidos según el artículo 89.2 de la LIS.
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