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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 que la aportación de acciones se acoja al régimen especial, la entidad aportada no debe tener como actividad principal la gestión de un patrimonio mobiliario o inmobiliario. 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. La valoración de si los motivos son económicos o fiscales es una cuestión de hecho sujeta a comprobación administrativa.
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