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Three individuals inquire whether contributing their shares in a company to a new holding may qualify under the LIS special regime. The DGT states that this is possible if the participation percentage requirements are met and the transaction is based on valid economic motives, not merely tax advantages.
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 la aportación de acciones por personas físicas, se requiere que representen al menos el 5% de los fondos propios de la entidad receptora, que esta no sea una AIE o UTÉ ni gestione patrimonio inmobiliario/mobiliario, y que las acciones se posean ininterrumpidamente durante el año anterior. Además, el régimen exige que la operación tenga motivos económicos válidos, como la reestructuración o racionalización de actividades, y no tenga como principal objetivo el fraude o la evasión fiscal. El cumplimiento del 5% de participación puede darse tanto antes como después de la aportación.
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