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Two siblings ask whether transferring shares in several entities can qualify for the LIS special regime and if their rationalisation and generational succession motives are economically valid. The DGT confirms this is possible if participation and activity requirements are met, and that rationalisation and generational succession motives are considered valid economic reasons.
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.
Las aportaciones no dinerarias pueden acogerse al régimen especial del capítulo VII del título VII de la LIS si se cumplen los requisitos de residencia de la entidad beneficiaria, participación mínima del 5% en los fondos propios y posesión ininterrumpida durante el año anterior. El régimen no se aplicará si el objetivo principal es el fraude o la evasión fiscal, o si la operación no se efectúa por motivos económicos válidos. Motivos como la racionalización de la estructura patrimonial, la mejora de la gestión corporativa o la planificación del relevo generacional pueden considerarse económicamente válidos.
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