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Individuals inquire whether contributions of shares from 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 as the primary motive 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 en aportaciones no dinerarias de acciones o participaciones, el aportante debe poseer dichas participaciones ininterrumpidamente durante el año anterior y estas deben representar al menos el 5% de los fondos propios de la entidad. Tras la aportación, el aportante debe mantener una participación de al menos el 5% en la entidad receptora. 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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