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A natural person asks whether transferring shares in a company to their own holding company can qualify for the LIS special regime. The DGT states that this is possible if participation percentages and ownership requirements are met, and valid economic reasons exist.
Question posed: 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 shareholding of at least 5% in the entity's equity. In the case of natural persons, the contributed shares must represent at least 5% of the entity's equity and must have been held uninterruptedly during the previous year. Furthermore, the transaction must not have the primary objective of tax fraud or evasion, and must be based on valid economic reasons.
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