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Two brothers ask whether transferring shares from their companies to a new holding can qualify for the LIS special regime and whether dividends from subsidiaries can support IP exemption. The DGT states that entity B's contribution may meet the criteria if it is not a wealth management company, whereas entity C's does not. Dividends from subsidiaries may support IP exemption.
Cuestión planteada
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España, el aportante debe mantener una participación de al menos el 5% en los fondos propios y la entidad no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. En cuanto al Impuesto sobre el Patrimonio, las funciones directivas en la holding pueden ser remuneradas por otras entidades filiales, siempre que se conste en la escritura o estatutos. Los motivos económicos para evitar la ventaja fiscal deben ser reales, aunque su validación depende de los hechos.
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