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The DGT confirms that share contributions to a new entity and subsequent financial split may qualify for the LIS special regime, provided voting rights majority, commercial split classification, and valid economic motives are met.
Cuestión planteada Si las operaciones descritas se podrían 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 el canje de valores, la entidad beneficiaria debe adquirir participaciones que le permitan obtener la mayoría de derechos de voto y cumplir el artículo 80 de la LIS. En la escisión parcial financiera, el patrimonio segregado debe ser de participaciones mayoritarias y la entidad escindida debe mantener participaciones similares o una rama de actividad. Estas operaciones deben calificarse mercantilmente como escisión y no tener como principal objetivo el fraude o la evasión fiscal, contando con motivos económicos válidos.
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