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The taxpayer asks whether a transaction involving a securities exchange and the contribution of shares to a new company can qualify for the special tax regime. The DGT rules that this is possible provided that requirements regarding voting rights majorities, residence, shareholding percentages, and valid economic reasons are met.
Question posed: Whether the described operations 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.
For the exchange of securities, the entity must acquire the majority of voting rights and comply with the requirements of Article 80 of the LIS. In non-monetary contributions from natural persons, the holdings must represent at least 5% of the equity, must have been held uninterruptedly during the previous year, and the receiving entity must not be a management company for movable or immovable property. Furthermore, the transaction must respond to valid economic reasons and must not have the primary purpose of tax fraud or evasion.
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