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A shareholder asks whether contributions of their shares in a company to a newly established Spanish resident entity may qualify for the special LIS regime. The DGT states that this is possible if the participation thresholds are met and the transaction is based on valid economic grounds, not merely tax advantages.
Cuestión planteada Si la operación descrita se podría acoger 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.
Para aplicar el régimen especial del artículo 87 de la LIS, la entidad receptora debe ser residente en España y el aportante debe poseer al menos el 5% de los fondos propios de la entidad tras la aportación. Además, las participaciones deben haberse poseído ininterrumpidamente durante el año anterior. La aplicación del régimen queda excluida si el objetivo principal es el fraude o la evasión fiscal, o si la operación carece de motivos económicos válidos según el artículo 89.2 de la LIS.
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