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Contributors inquire whether transferring their shares to a new holding company qualifies for the LIS special regime and whether valid economic justifications exist. The DGT confirms that participation and ownership requirements are met, but the validity of economic justifications depends on actual facts.
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 poseer las participaciones ininterrumpidamente durante el año anterior. Además, tras la aportación, el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad receptora. Los motivos económicos alegados para evitar la finalidad meramente fiscal podrían ser válidos, aunque su determinación es una cuestión de hecho sujeta a comprobación administrativa.
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