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A natural person asks whether contributions of shares from two companies to a new holding company may qualify for the special LIS regime. The DGT states that this is possible if participation percentages and uninterrupted ownership are met, provided the transaction has valid economic motives and is not solely for tax advantages.
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 que la aportación de acciones o participaciones se acoja al régimen especial, la entidad receptora debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad tras la operación. Además, las participaciones deben haberse poseído ininterrumpidamente durante el año anterior a la aportación y la entidad no puede ser una agrupación de interés económico o tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Finalmente, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos.
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