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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 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 tras la operación. Además, las participaciones deben haberse poseído ininterrumpidamente durante el año anterior. La operación no podrá acogerse a este régimen si su objetivo principal es el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración de actividades.
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