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A natural person asks whether transferring shares from their companies to a new holding company may qualify for the special regime under LIS. The DGT states that this is possible if the participation and ownership requirements are met, and if the transaction has valid economic motives and is not solely for tax purposes.
Cuestión planteada Posibilidad de aplicar, a las operaciones de reestructuración societaria descritas, el régimen especial de las fusiones, escisiones, aportaciones de activos, canje de valores y cambio de domicilio social de una sociedad europea o una sociedad cooperativa europea de un estado miembro a otro de la Unión Europea, regulado en el Capítulo VII del Título VII de la ley del impuesto sobre sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, la entidad receptora debe ser residente en España o tener un establecimiento permanente. El aportante debe poseer las participaciones ininterrumpidamente durante el año anterior y estas deben representar al menos el 5% de los fondos propios de la entidad. Además, la operación no debe tener como objetivo principal la ventaja fiscal, sino motivos económicos válidos. Los motivos expuestos por la consultante podrían considerarse válidos, aunque su calificación final depende de la realidad de los hechos.
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