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The consultant asks whether contributions of shares from several companies to a new Spanish resident entity may qualify for the LIS special regime. The DGT states that this is possible if participation percentages and uninterrupted ownership are met, provided the transaction has valid economic motives and is not for fraud or evasion.
Cuestión planteada Si a la operación de canje de valores descrita anteriormente le es de aplicación el régimen especial del 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 participar en sus fondos propios al menos un 5%. En aportaciones de acciones por personas físicas, estas deben representar al menos el 5% de los fondos propios de la entidad aportada, la cual no puede ser una AIE, una UT de empresas, ni tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario, y deben poseerse ininterrumpidamente durante el año anterior. Además, según el artículo 89.2 de la LIS, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, requiriendo motivos económicos válidos como la reestructuración o racionalización de actividades.
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