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A taxpayer asks whether contributions of shares in several entities to a new holding company may qualify for the LIS special regime. The DGT states this is possible if voting rights majority, minimum shareholding in capital funds are met, and the transaction has valid economic motives.
Cuestión planteada 1. Si la operación de aportación de las participaciones de la entidad X y de las otras dos entidades mencionadas, todas de titularidad del consultante PF1, a una nueva sociedad holding, conforme a los objetivos y forma planteada se le puede aplicar el régimen fiscal previsto en el Capítulo VII del Título VII de la LIS.
Para el canje de valores, la entidad debe adquirir una participación que le permita obtener la mayoría de derechos de voto y cumplir los requisitos del artículo 80.1 de la LIS. En las aportaciones no dinerarias de personas físicas, las participaciones deben representar al menos el 5% de los fondos propios, haber sido poseídas ininterrumpidamente durante el año anterior y la entidad aportante debe mantener al menos un 5% de participación en la entidad receptora. Finalmente, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo basarse en motivos económicos válidos.
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