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A company is 50% owned by two natural persons intending to contribute their shares to new holding companies. The DGT states that the transaction may qualify for the special LIS regime if residence, ownership percentage, and uninterrupted ownership criteria are met, subject to the economic motives being grounded in factual reality.
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 aplicar el régimen especial de aportaciones no dinerarias, las acciones aportadas deben representar al menos el 5% de los fondos propios de la entidad receptora y haber sido poseídas ininterrumpidamente durante el año anterior. Además, tras la aportación, el aportante debe mantener una participación de al menos el 5% en la entidad que recibe. Los motivos económicos alegados para evitar el fraude o la evasión fiscal podrían considerarse válidos, aunque su calificación final depende de la comprobación de los hechos y circunstancias reales de la operación.
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