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Consultants ask whether contributions of shares in two entities to a Spanish resident company may qualify for the LIS special regime. The DGT states this is possible if participation percentages, uninterrupted ownership, and the absence of fraud or tax advantage motives are satisfied.
Cuestión planteada Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España o tener un establecimiento permanente, y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad tras la operación. En el caso de personas físicas, las participaciones deben representar al menos el 5% de los fondos propios de la entidad aportada, poseerse ininterrumpidamente durante el año anterior y la entidad no puede ser una agrupación de interés económico, unión temporal de empresas o gestora de patrimonio. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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