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The consultant asks whether a 10% share contribution to one company by another can benefit from the LIS special regime. The DGT states that such a contribution may qualify if minimum participation requirements are met and if the transaction has valid economic motives, not just tax-related ones.
Cuestión planteada Si las operaciones descritas pueden 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 aplicar el régimen especial de aportaciones no dinerarias del artículo 87 de la LIS, la entidad receptora debe ser residente en España o tener un establecimiento permanente, y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad receptora. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o racionalización de actividades. Los motivos de centralizar la planificación y facilitar la transmisión del patrimonio podrían considerarse válidos, aunque su calificación depende de los hechos y circunstancias de la operación.
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