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A natural person asks whether transferring shares between companies can qualify for the LIS special regime. The DGT states this is possible if participation and ownership requirements are met and valid economic reasons exist.
Question raised: 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 and whether valid economic reasons exist.
To apply the special regime for non-monetary contributions, the recipient entity must be a resident in Spain or have a permanent establishment. The contributor must have held the shares uninterruptedly during the previous year and maintain a stake of at least 5% in the equity of the recipient entity. Furthermore, the contributed entity may not be an economic interest group, a temporary joint venture, nor have the management of movable or immovable property as its main activity. Finally, the transaction must respond to valid economic reasons and not have the primary purpose of obtaining a tax advantage.
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