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A natural person asks whether contributions of their holdings in a holding company to another entity may qualify for the LIS special regime. The DGT responds that this is possible if the required participation percentages are met and the transaction has valid economic motives beyond tax advantages.
Cuestión planteada Si la operación descrita puede 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.
Para aplicar el régimen especial de aportaciones no dinerarias, la participación aportada debe representar al menos el 5% de los fondos propios de la entidad y el aportante debe mantener al menos un 5% de los fondos propios de la entidad receptora tras la operación. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades. El cumplimiento de estos requisitos depende de la realidad de la operación y de que no sea realizada con la mera finalidad de conseguir una ventaja fiscal.
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