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A natural person asks whether contributing shares to a holding company may qualify for the special LIS regime. The DGT responds that this is possible if the required participation percentages are met and the transaction has valid economic motives beyond tax advantages.
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, la entidad receptora debe ser residente en España y el aportante debe participar en al menos el 5% de sus fondos propios tras la operación. En el caso de acciones, estas deben representar al menos el 5% de los fondos propios de la entidad y haber sido poseídas ininterrumpidamente durante el año anterior. Además, la operación no debe tener como objetivo principal el fraude o la evasión, debiendo responder a motivos económicos válidos y no a la mera búsqueda de una ventaja fiscal.
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