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A natural person enquires whether social shares from two entities may qualify for the LIS special regime. The DGT responds that this is possible if participation percentage, uninterrupted ownership and valid economic reasons are met.
Question posed: Whether the described transaction may qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
To apply the special regime for non-monetary contributions, the receiving entity must be resident in Spain or have a permanent establishment. The contributor must have held the shares uninterruptedly during the previous year and maintain a stake of at least 5% in the entity's equity following the transaction. Furthermore, the transaction must correspond to valid economic reasons and must not have the primary objective of fraud or tax advantage.
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