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An administrator asks whether the contribution of shares from one company to another can qualify for the special regime under LIS and whether the stated reasons are valid. The DGT states that this is possible as long as the requirements of ownership and participation are met, and that the reasons given for rationalisation and management are considered economically valid.
Cuestión planteada 1) 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 la aportación de acciones por contribuyentes del IRPF, se requiere que representen al menos el 5% de los fondos propios de una entidad que no sea una agrupación de interés económico ni tenga como actividad principal la gestión de patrimonio mobiliario o inmobiliario, y que se posean ininterrumpidamente durante el año anterior. Además, el aportante debe mantener una participación de al menos el 5% en la entidad receptora. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, pero los motivos de racionalización de la gestión, mejora de solvencia y planificación de la sucesión pueden considerarse económicamente válidos.
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