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A taxpayer asks whether transferring shares of an entity to a holding company can qualify under the LIS special regime and if the motives are valid. The DGT states that this is possible provided the requirements of Article 87 are met and the transaction is not primarily aimed at fraud or tax advantage.
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.
La aportación de participaciones sociales podrá acogerse al régimen especial del capítulo VII del título VII de la LIS si se cumplen los requisitos del artículo 87, como la residencia de la entidad beneficiaria, la participación mínima del 5% y la posesión ininterrumpida durante el año anterior. Asimismo, según el artículo 89.2, la operación no debe tener como objetivo principal el fraude o la evasión fiscal. Los motivos de centralizar la gestión, facilitar la entrada de inversores o diferenciar patrimonios pueden considerarse económicamente válidos.
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