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Two family groups consult whether creating holding companies through share contributions and subsequent full splits of their operating companies can qualify for the special LIS regime. The DGT examines whether the operations meet the criteria for share swaps, non-monetary contributions, and proportional or activity branch splits.
Cuestión planteada 1. Si las operaciones descritas tendrían derecho al régimen especial del capítulo VII del título VII de la Ley del Impuesto sobre Sociedades.
La aportación de participaciones a una holding puede ser canje de valores si permite obtener la mayoría de derechos de voto y se cumplen los requisitos del art. 80 LIS. Para aportaciones que no otorgan la mayoría, se debe cumplir el régimen de aportaciones no dinerarias del art. 87.1 LIS, lo que requiere conocer la participación individual de cada socio y su tiempo de tenencia. En una escisión total, si la atribución no es proporcional, los patrimonios deben constituir ramas de actividad preexistentes en la entidad escindida. Los motivos de especialización y relevo generacional se consideran económicos válidos para evitar la aplicación del art. 89.2 LIS.
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