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Physical persons inquire whether a share exchange and share contribution operation may qualify for the LIS special regime. The DGT states that this is possible provided the requirements of voting rights majority, minimum shareholding in own funds, and valid economic motives are met.
Cuestión planteada Si las operaciones descritas pueden 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 el canje de valores, se puede aplicar el régimen especial si la entidad adquirente obtiene la mayoría de derechos de voto y se cumplen los requisitos del artículo 80 de la LIS. En la aportación de participaciones, se requiere que la entidad receptora sea residente en España, que el aportante mantenga al menos un 5% de los fondos propios y que las participaciones se hayan poseído ininterrumpidamente durante el año anterior. Los motivos económicos alegados para la reorganización podrían considerarse válidos, aunque su validez depende de la realidad de los hechos.
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