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A real estate leasing company asks whether its value exchange operation may qualify for the LIS special regime. The DGT states it is possible provided a majority of voting rights is obtained, residence requirements are met, and the operation has valid economic motives rather than purely fiscal objectives.
Question posed: Whether the described operation may qualify for the tax regime under Chapter VII of Title VII of the Corporate Income Tax Law 27/2014, of November 27.
To apply the securities exchange regime under Chapter VII of Title VII of the LIS, the acquiring entity must obtain the majority of the voting rights of the participated entity. Likewise, the residency requirements for the shareholders and the acquiring entity provided for in Article 80.1 of the LIS must be met. Finally, the operation must not have the primary objective of tax fraud or evasion, and must be carried out for valid economic reasons and not merely for the purpose of obtaining a tax advantage.
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