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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, el aportante debe mantener al menos un 5% de los fondos propios y las participaciones deben haberse poseído ininterrumpidamente durante el año anterior. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, sino motivos económicos válidos como la reestructuración de actividades. En cuanto al Impuesto sobre el Patrimonio, las funciones de dirección retribuidas pueden percibirse de la entidad holding y no de la operativa, siempre que se prevea en los estatutos.
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