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A physical person asks whether contributions of shares from several companies to a new Spanish resident entity may qualify for the LIS special regime. The DGT responds that if participation and economic activity requirements are met, the transaction is tax-neutral and does not generate income for IRPF.
Cuestión planteada 1) Si sería de aplicación al caso el régimen especial de las fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social, previsto en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades (en adelante, LIS) y, en particular, si concurren los motivos económicos válidos exigidos para poder aplicar el citado régimen especial, de acuerdo con lo previsto en el artículo 89.2 de la LIS.
La aportación de participaciones superiores al 5% a una entidad residente en España permite aplicar el régimen especial de la LIS, manteniendo los valores y antigüedad fiscales. Para evitar la integración de renta en el IRPF, la entidad receptora no debe tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. La aplicación del régimen queda supeditada a que la operación no tenga como objetivo principal el fraude o la evasión fiscal, debiendo los órganos de comprobación valorar los motivos económicos reales.
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