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A taxpayer asks whether contributions of shares from various entities to a holding company may qualify for the LIS special regime. The DGT states that this is possible if the percentage ownership, uninterrupted holding, and valid economic motives are met.
Cuestión planteada 1) 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 que la aportación de acciones o participaciones por personas físicas se acoja al régimen especial, estas deben representar al menos el 5% de los fondos propios de la entidad y haber sido poseídas ininterrumpidamente durante el año anterior. Además, el aportante debe mantener una participación de al menos el 5% en la entidad receptora. La operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos como la reestructuración o racionalización de actividades.
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