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Individuals inquire whether transferring shares in two entities to a beneficiary society qualifies under the LIS special regime and if the reasons are economically valid. The DGT confirms that such transfers are possible if participation, residency, and entity activities meet the requirements, and that joint management and generational succession motives are economically valid.
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.
La aportación de participaciones puede acogerse al régimen especial del artículo 87 de la LIS si la entidad beneficiaria es residente en España, las participaciones representan al menos el 5% de sus fondos propios, se poseen ininterrumpidamente durante el año anterior y las entidades no tienen como actividad principal la gestión de patrimonio mobiliario o inmobiliario. Tras la aportación, los aportantes deben mantener una participación de al menos el 5% en la entidad receptora. Los motivos de gestión conjunta, relevo generacional y evitar el fraccionamiento sucesorio se consideran motivos económicos válidos según el artículo 89.2 de la LIS.
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