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Two brothers ask whether contributions of their shares in a company to new holding structures may qualify under the LIS special regime and whether the operation's motives are valid. The DGT states that the regime may apply if minimum participation requirements are met and the operation is not primarily aimed at fraud or tax advantage.
Cuestión planteada 1. 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 aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en los fondos propios tras la operación. Además, la operación debe responder a motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tener como objetivo principal el fraude o la evasión fiscal. En el caso de las nuevas holdings, los motivos de ordenación familiar y optimización de recursos podrían considerarse válidos, aunque su valoración es una cuestión de hecho.
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