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A natural person asks whether contributions of shares from two companies to a third can qualify for the special LIS regime. The DGT states that minimum participation and ownership requirements are met, but warns that the validity of economic motives will depend on specific facts and possible buy-sell options.
Cuestión planteada 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 participar al menos un 5% en sus fondos propios. En el caso de personas físicas, las participaciones aportadas deben representar al menos el 5% de los fondos propios de la entidad aportada, no ser una gestión de patrimonio mobiliario/inmobiliario y haberse poseído ininterrumpidamente durante el año anterior. La aplicación del régimen queda excluida si el objetivo principal es el fraude o la evasión fiscal, o si no existen motivos económicos válidos como la reestructuración de actividades.
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