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The DGT confirms that non-cash contributions of shares by shareholders to newly established Spanish resident companies may qualify for the special LIS regime, provided the participation and ownership criteria are met and the transaction has valid economic motives.
Cuestión planteada Si resulta de aplicación a la operación de reestructuración descrita el régimen especial de las fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una Sociedad Europea o una Sociedad Cooperativa Europea de un Estado miembro a otro de la Unión Europea contenido en el Capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades.
Para que la aportación de acciones o participaciones sociales por personas físicas se acoja al régimen especial, la entidad receptora debe ser residente en España o tener un establecimiento permanente, y el aportante debe participar en sus fondos propios en al menos un 5 por ciento. Además, las participaciones deben representar al menos el 5 por ciento de los fondos propios de la entidad aportada, poseerse ininterrumpidamente durante el año anterior y la entidad no puede ser una AIE, una UT de empresa o tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Finalmente, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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