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Two individuals have enquired whether contributing their shares in a company to new entities can qualify for the special regime under the Corporate Income Tax Act (LIS) and if valid economic reasons exist. The Directorate General for Taxes (DGT) indicates that the regime will apply provided that the requirements for participation and ownership are met, and that the stated reasons could be valid as long as the reality of the facts is verified.
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 que la aportación de acciones o participaciones se acoja al régimen especial, la entidad receptora debe ser residente en España y el aportante debe poseer las participaciones ininterrumpidamente durante el año anterior. Además, tras la aportación, el aportante debe mantener al menos un 5% de los fondos propios de la entidad receptora. Los motivos económicos alegados para evitar el fraude o la evasión fiscal podrían considerarse válidos, aunque su calificación final dependerá de la comprobación de los hechos y circunstancias reales de la operación.
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