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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 participar en sus fondos propios al menos un 5%. En el caso de personas físicas, las participaciones aportadas deben representar al menos el 5% de los fondos propios de la entidad aportada, la cual no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario, y deben haberse poseído ininterrumpidamente durante el año anterior. El régimen no se aplicará si la operación tiene como principal objetivo el fraude o la evasión fiscal, o si carece de motivos económicos válidos como la reestructuración o racionalización de actividades.
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