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A natural person enquires whether transferring their shares in a company to a new entity may qualify for the special LIS regime. The DGT states that this is possible if the percentage of ownership and uninterrupted holding requirements are met, and if the transaction has valid economic purposes.
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 mantener una participación de al menos el 5% en sus fondos propios tras la operación. En el caso de participaciones sociales, estas deben representar al menos el 5% de los fondos propios de la entidad aportada, haber sido poseídas ininterrumpidamente durante el año anterior y la entidad no puede ser una AIE, UT de empresa o de gestión de patrimonio. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo existir motivos económicos válidos que no sean la mera búsqueda de una ventaja fiscal.
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