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Consultants ask whether contributions of their stakes in an entity to a new holding company may qualify under the LIS special regime. The DGT states that this is possible if participation percentage, uninterrupted ownership and valid economic motives are met.
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 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 al menos un 5% de los fondos propios de la misma. En el caso de acciones, estas deben representar al menos el 5% de los fondos propios de una entidad que no sea una AIE, UT de empresa o de gestión de patrimonio, y haber sido poseídas ininterrumpidamente durante el año anterior. Además, la operación no puede tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos. Los motivos de simplificación estructural, canalización de inversiones y separación de patrimonio podrían considerarse válidos, aunque su calificación depende de los hechos.
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