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A group of brothers asks whether transferring shares from their operating companies to their respective holding companies can qualify for the special LIS regime. The DGT confirms that this is possible, provided the ownership and participation requirements are met and the transaction has valid economic justification.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial del capítulo VII del título VII de la LIS.
La aportación de participaciones sociales puede acogerse al régimen especial del artículo 87 de la LIS si se cumplen los requisitos de residencia, participación mínima del 5% en los fondos propios y posesión ininterrumpida durante el año anterior. La operación es válida si se realiza por motivos económicos válidos, como la reestructuración o racionalización de actividades, y no con fines meramente fiscales. En caso de cumplir los requisitos del artículo 21 de la LIS, los dividendos posteriores estarán exentos y no habrá obligación de retención.
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