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A taxpayer asks whether a 25% shareholding in a company may be eligible for the LIS special regime. The DGT states that this is possible if minimum participation, entity residency, and uninterrupted ownership for one year are met, provided valid economic motives exist.
Question posed: Whether the described transaction could 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.
In order for the contribution of shares or social interests to qualify for the special regime under Article 87 of the LIS, the receiving entity must be a resident in Spain or have a permanent establishment, and the contributor must maintain a holding of at least 5% in the equity following the transaction. Furthermore, the interests must have been held uninterruptedly during the year prior to the contribution, and the entity may not have the management of movable or immovable property as its principal activity. Finally, the transaction must not have the primary objective of tax fraud or evasion, and must correspond to valid economic reasons pursuant to Article 89.2 of the LIS.
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