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A consultant asks whether contributions of shares from a company to a new entity can qualify for the LIS special regime and whether the underlying reasons are valid. The DGT confirms this is possible if legal requirements are met and considers reorganisation and generational succession motives to be economically valid.
Cuestión planteada Si la operación planteada podría acogerse al régimen fiscal especial regulado en el capítulo VII del título VII de la Ley del Impuesto sobre Sociedades. Y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
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