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A natural person asks whether contributions of shareholdings to a new holding company may qualify for the special LIS regime. The DGT states that this is possible if the shareholding percentages are met and the operational motives are economically valid.
Question raised 1) Whether the described transaction could qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
To apply the special regime for non-monetary contributions, the receiving entity must be a resident in Spain and the contributor must maintain a shareholding of at least 5% in the entity's equity following the transaction. In the case of natural persons, the holdings must represent at least 5% of the equity of an entity that is neither an economic interest group nor manages real estate or movable property, and must have been held continuously during the previous year. Furthermore, the transaction must not have the primary purpose of fraud or tax advantage, but rather valid economic motives. Regarding Transfer Tax and Stamp Duty (ITP and AJD), restructuring operations are not subject to the corporate operations modality and are exempt under the other modalities.
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