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The DGT confirms that contributions of shares from several entities to a Spanish resident company may qualify for the special LIS regime, provided participation percentages and uninterrupted ownership are met, and the transaction is not primarily aimed at fraud or tax avoidance.
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 mantener una participación de al menos el 5% en los fondos propios de la entidad tras la operación. En el caso de acciones o participaciones, estas deben representar al menos el 5% de los fondos propios de la entidad aportada, la cual no puede ser una AIE, una UT de empresa, ni tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario, y deben haberse poseído ininterrumpidamente durante el año anterior. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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