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A natural person asks whether transferring shares from their companies to a new holding company can qualify for the LIS special regime. The DGT states that this is possible if minimum shareholding thresholds and ownership requirements are met, provided the transaction has valid economic reasons and is not solely for tax advantages.
Question raised: Whether the described transaction 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 stake of at least 5% in the entity's equity following the transaction. Furthermore, the contributed shares must represent at least 5% of the entity's equity and must have been held uninterruptedly during the previous year. The transaction must not have the primary objective of tax fraud or evasion, and valid economic reasons, such as the restructuring or rationalization of activities, must exist.
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