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The taxpayer asks whether an operation involving the exchange of securities and contributions of social shares may qualify for the special regime of the LIS. The DGT responds that it is possible provided that the requirements regarding the majority of voting rights, minimum participation in equity, and the existence of valid economic reasons are met.
Question posed: Whether the described operation 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 a stake that allows it to obtain the majority of voting rights and comply with Article 80 of the LIS. For non-monetary contributions by natural persons, the shares must represent at least 5% of the recipient entity's equity, must have been held uninterruptedly during the previous year, and the entity's main activity must not be the management of movable or immovable property. Furthermore, the operation must not have the primary objective of tax fraud or evasion, and must respond to valid economic reasons such as the rationalization of activities.
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