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The DGT confirms that social share contributions by a natural person to a holding company may qualify for the LIS special regime, provided the participation and ownership requirements are met and the transaction has valid economic motives, not merely fiscal ones.
Cuestión planteada Si la operación descrita puede acogerse 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 aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España o tener un establecimiento permanente. El aportante debe poseer las participaciones ininterrumpidamente durante el año anterior y estas deben representar al menos el 5% de los fondos propios de una entidad que no sea una agrupación de interés económico ni tenga como actividad principal la gestión de patrimonio. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la racionalización de actividades.
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