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Three brothers ask whether their shares in a real estate management company can qualify for the LIS special regime. The DGT states this is possible if participation and ownership requirements are met and the transaction has valid economic motives beyond tax advantages.
Question raised: Possibility that the projected operation may qualify for the special tax regime regulated in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
For the contribution of shares or interests by natural persons to qualify for the special regime, these must represent at least 5% of the equity of the receiving entity and must have been held uninterruptedly during the previous year. Furthermore, the receiving entity may not have the management of real estate assets as its main activity according to the Wealth Tax Law. Finally, the operation must not have the primary objective of tax fraud or evasion, and must respond to valid economic reasons rather than a mere purpose of obtaining a tax advantage.
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