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The consultant asks whether contributions of shares from other companies to a Spanish resident company may qualify for the special LIS regime. The DGT responds that this is possible if participation and ownership requirements are met and the transaction has valid economic motives beyond tax advantages.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del Título VII de la Ley del Impuesto sobre Sociedades 27/2014, de 27 de noviembre.
Para aplicar el régimen especial de aportaciones no dinerarias, se requiere que la entidad receptora sea residente en España y que el aportante mantenga una participación de al menos el 5% en sus fondos propios. En el caso de acciones o participaciones, estas deben haberse poseído ininterrumpidamente durante el año anterior y la entidad no debe tener como actividad principal la gestión de patrimonio inmobiliario o mobiliario. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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