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A natural person asks whether transferring their shares in entity A to entity B qualifies for the LIS special regime. The DGT states that this is possible if participation and ownership requirements are met and the transaction has valid economic motives beyond tax advantages.
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, la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en sus fondos propios. En el caso de personas físicas, las participaciones deben representar al menos el 5% de los fondos propios de la entidad aportada y haber sido poseídas ininterrumpidamente durante el año anterior. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo existir motivos económicos válidos que no sean la mera búsqueda de una ventaja fiscal.
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