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Two sisters ask whether contributing their shares in a holding company to a third entity and subsequently exchanging them can qualify under the LIS special regime. The DGT states that this is possible if participation, residency, and ownership requirements are met, and the operation is not primarily aimed at tax fraud or evasion.
Cuestión planteada 1. Si las aportaciones por parte de las personas físicas consultantes de las participaciones que ostentan en la entidad L a favor de NEWCO1 y NEWCO2 cumplen todos los requisitos previstos en el artículo 87.1 de la LIS para acogerse al régimen fiscal especial 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 participaciones, se requiere que la entidad receptora sea residente en España, que el aportante mantenga al menos un 5% de los fondos propios y que las participaciones se hayan poseído ininterrumpidamente durante el año anterior. En el canje de valores, la entidad adquirente debe obtener la mayoría de los derechos de voto. La aplicación del régimen especial queda condicionada a que la operación no tenga como objetivo principal la evasión fiscal y se realice por motivos económicos válidos, cuya valoración dependerá de la totalidad de los hechos y circunstancias de la operación.
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