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A physical person enquires whether their 20% stake in an entity may qualify for the special regime under the LIS. The DGT states that this is possible if the participation and ownership requirements are met and the transaction has valid economic motives.
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.
In order for the contribution of shares or social interests to qualify for the special regime under Article 87 of the LIS, they must represent at least 5% of the entity's equity and must have been held uninterruptedly during the previous year. Following the contribution, the contributor must maintain a holding of at least 5% of the equity of the receiving entity. Furthermore, 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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