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A consultant asks whether social shares from entity B to company A can benefit from the LIS special regime. The DGT states that this is possible if the shareholding percentage and uninterrupted ownership requirements are met, provided the transaction is not primarily aimed at obtaining fiscal advantages.
Question posed: Whether the described transaction could qualify for the 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 reasons exist.
In order for the contribution of shares or social interests by natural persons to qualify for the special regime, the receiving entity must be a resident in Spain and the contributor must hold at least 5% of the entity's equity following the transaction. Furthermore, the interests must have been held uninterruptedly during the preceding year. The alleged economic reasons, such as the rationalization of the structure or succession planning, could be valid, provided that the tax advantage is not the predominant purpose.
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