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A taxpayer asks whether social shares from an entity can be contributed to a new company under the LIS special regime. The DGT states this is possible if participation percentage, uninterrupted ownership and valid economic motives are met.
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 entidad receptora debe ser residente en España o tener un establecimiento permanente, y el aportante debe mantener una participación de al menos el 5% en los fondos propios de la entidad tras la operación. En el caso de acciones, estas deben haberse poseído ininterrumpidamente durante el año anterior y la entidad no puede ser una agrupación de interés económico ni tener como actividad principal la gestión de patrimonio. Además, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos y no a la mera búsqueda de una ventaja fiscal.
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