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An shareholder asks whether contributions of shares in two entities to a new company (NEWCO) may qualify for the LIS special regime. The DGT responds that this is possible if participation percentage, uninterrupted ownership, and valid economic motives are satisfied.
Cuestión planteada Si la operación descrita puede acogerse al régimen fiscal especial previsto en el Capítulo VII del título VII de la Ley 27/2014 de 27 de noviembre, del Impuesto de Sociedades.
Para aplicar el régimen especial de aportaciones no dinerarias, las acciones deben representar al menos el 5% de los fondos propios de la entidad y haber sido poseídas ininterrumpidamente durante el año anterior. Tras la aportación, el aportante debe mantener una participación de al menos el 5% en la entidad receptora, que debe ser residente en España o tener un establecimiento permanente. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la racionalización de actividades.
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