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A single shareholder asks whether contributing shares from entity B to company A can qualify for the LIS special regime. The DGT states this is possible if participation and ownership requirements are met and valid economic reasons exist.
Question posed: Whether the described transaction may qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax, and whether valid economic reasons exist.
For the contribution of shares by a natural person to qualify for the special regime, the holding must represent at least 5% of the entity's equity, must have been held uninterruptedly during the previous year, and the contributor must maintain at least a 5% stake in the receiving entity. Furthermore, the transaction must not have the primary objective of tax fraud or evasion, and must be based on valid economic reasons such as the restructuring or rationalization of activities. The simplification of shareholding structures may be considered a valid economic reason.
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