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A shareholder asks whether transferring their shares in one entity to another company may qualify for the LIS special regime. The DGT states that this is possible if the requirements of ownership and participation are met, and the transaction does not have the primary objective of tax fraud or evasion.
Question posed: Whether the described transaction may 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 contribution of shares or social interests to qualify for the special regime, the receiving entity must be a resident in Spain or have a permanent establishment. The contributor must have held the interests uninterruptedly during the previous year and, following the contribution, maintain a holding of at least 5% of the equity of the receiving entity. Furthermore, the contributed entity may not have the management of movable or immovable property as its main activity according to the Wealth Tax Law. Finally, the transaction must not be carried out with the primary objective of obtaining a tax advantage without valid economic reasons.
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