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A natural person enquires whether the contribution of shares from two entities to a third may qualify under the special LIS regime. The DGT determines that one contribution meets the requirements while the other does not due to the activity of the contributing entity, and adds that economic motives must be valid.
Cuestión planteada Si la operación descrita podría acogerse al régimen fiscal 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 que recibe debe ser residente en España y el aportante debe mantener una participación de al menos el 5% en sus fondos propios. En aportaciones de acciones, la entidad aportada no puede tener como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Asimismo, la operación no debe tener como principal objetivo el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos y no a una mera finalidad de ventaja fiscal.
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