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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 acciones o participaciones sociales por contribuyentes del IRPF se acoge al régimen especial si la entidad receptora es residente en España, el aportante mantiene al menos un 5% de los fondos propios y las participaciones se han poseído ininterrumpidamente durante el año anterior. En este caso, los valores recibidos mantienen el valor fiscal y la antigüedad de las participaciones originales, sin integrar renta en el IRPF. La aplicación del régimen queda excluida si el objetivo principal es la ventaja fiscal o el fraude, debiendo los órganos de comprobación valorar los motivos económicos de la reestructuración.
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