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The consultant asks whether contributions of shares in one entity to another may qualify for the LIS special regime and whether valid economic grounds exist. The DGT states that the regime applies if participation and ownership requirements are met, and that the alleged economic reasons may be valid if the facts are substantiated.
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.
Para la aportación de acciones o participaciones por personas físicas, se requiere que representen al menos el 5% de los fondos propios de una entidad que no sea una AIE, UTÉ o de gestión de patrimonio, y que hayan sido poseídas ininterrumpidamente durante el año anterior. Tras la aportación, el aportante debe mantener al menos un 5% de los fondos propios de la entidad receptora, que debe ser residente en España o tener un establecimiento permanente. Los motivos económicos alegados para evitar la ventaja fiscal podrían ser válidos, aunque su validez depende de la comprobación de los hechos.
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