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Consultants ask whether transferring shares from one entity to three others (A, B and C) can qualify for the LIS special regime. The DGT states that this is possible if participation percentages, uninterrupted ownership and valid economic motives are satisfied.
Cuestión planteada Determinar si a las operaciones de reestructuración planteadas a través del aumento de capital de las tres entidades A, B y C, mediante la aportación no dineraria de las participaciones en la entidad MT que poseen cada una de las personas físicas consultantes, le sería de aplicación el régimen fiscal especial del 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 y el aportante debe mantener al menos un 5% de los fondos propios tras la operación. En el caso de personas físicas, las participaciones aportadas deben representar al menos el 5% de los fondos propios de la entidad aportada, poseerse ininterrumpidamente durante el año anterior y la entidad no puede ser una gestión de patrimonio mobiliario o inmobiliario. Además, la operación no debe tener como fin principal el fraude o la ventaja fiscal, sino motivos económicos válidos.
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