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A natural person enquires whether a restructuring via share exchange and participation contributions may qualify for the LIS special regime. The DGT states that this is possible provided legal requirements are met and valid economic grounds exist.
Question raised 1. Whether the restructuring operations proposed in the consultation request may benefit from the special 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 grounds exist.
For the exchange of securities, the acquiring entity must obtain the majority of voting rights and comply with the requirements of Article 80 of the LIS. In the non-monetary contribution of shares by natural persons, these must represent at least 5% of the equity of the receiving entity, have been held uninterruptedly during the previous year, and the entity must not have the management of movable or immovable property as its main activity. Reasons of centralization and optimization of resources could be considered valid economic grounds, although their classification is a matter of fact.
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