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A natural person asks whether contributions of shares from two entities to a third may qualify for the LIS special regime. The DGT responds that this is possible if the percentage of participation, uninterrupted ownership, and valid economic motives are satisfied.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobres Sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, las participaciones deben representar al menos el 5% de los fondos propios de la entidad aportada y haber sido poseídas ininterrumpidamente durante el año anterior. Además, el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad receptora tras la operación. La aplicación del régimen queda excluida si la operación tiene como principal objetivo el fraude o la evasión fiscal, careciendo de motivos económicos válidos como la reestructuración o racionalización de actividades.
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