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A natural person asks whether transferring shares in a company to their own holding company can qualify for the LIS special regime. The DGT states that this is possible if participation percentages and ownership requirements are met, and valid economic reasons exist.
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 por una persona física se acoja al régimen especial, la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en los fondos propios tras la operación. Además, las participaciones deben haber sido poseídas ininterrumpidamente durante el año anterior a la aportación y la entidad receptora no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Los motivos económicos alegados para la operación podrían considerarse válidos, aunque su validez final depende de la comprobación de los hechos y circunstancias reales.
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