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A natural person enquires whether transferring shares between entities may qualify for the special regime under the LIS. The DGT states that such a transfer may qualify if it exceeds 5% of the entity's own funds and there are valid economic reasons.
Question posed: Whether the described transaction could qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27.
To apply the special regime for non-monetary contributions (Art. 87 LIS), the receiving entity must be a resident in Spain and the contributor must maintain a shareholding of at least 5% in the entity's equity following the transaction. Furthermore, the transaction must not have the primary objective of tax fraud or evasion, but must instead respond to valid economic reasons. The assessment of whether the reasons are economic or merely fiscal is a matter of fact that the Administration may verify.
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