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A natural person enquires whether transferring their shares in a company to a new entity may qualify for the special LIS regime. The DGT states that this is possible if the percentage of ownership and uninterrupted holding requirements are met, and if the transaction has valid economic purposes.
Question raised: Whether the described operation may 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.
To apply the special regime for non-monetary contributions, the recipient entity must be a resident in Spain and the contributor must maintain a shareholding of at least 5% of its equity. In the case of social shares, these must represent at least 5% of the equity of the contributed entity and must have been held uninterruptedly during the previous year. Furthermore, the operation must not have the primary objective of tax fraud or evasion, and there must exist valid economic reasons that are not merely the pursuit of a tax advantage.
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