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A taxpayer asks whether contributing shares from various entities to a holding company can qualify for the LIS special regime. The DGT states that this is possible if the percentage ownership, uninterrupted possession, and valid economic motives are met.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y si existen motivos económicos válidos.
Para aplicar el régimen especial de aportaciones no dinerarias, las participaciones deben representar al menos el 5% de los fondos propios de una entidad que no sea una AIE, UTÉ o de gestión de patrimonio, y haber sido poseídas ininterrumpidamente durante el año anterior. Además, el aportante debe mantener al menos un 5% de los fondos propios de la entidad receptora. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, requiriendo motivos económicos válidos distintos de la mera ventaja fiscal.
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