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A natural person enquires whether contributions of shares from two separate entities to their company X1 may qualify for the special regime under LIS. The DGT states that the contribution from entity X2 may qualify if the conditions are met, whereas the contribution from entity X3 does not, as its main activity is asset management.
Cuestión planteada Si la operación descrita podría 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.
Para aplicar el régimen especial de aportaciones no dinerarias (art. 87 LIS), la entidad de cuyo capital se aportan las acciones no debe tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Además, el aportante debe poseer las acciones ininterrumpidamente durante el año anterior y mantener una participación de al menos el 5% en la entidad receptora. La operación no debe tener como principal objetivo el fraude o la evasión fiscal, sino motivos económicos válidos.
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