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A natural person asks whether transferring their shares in entity A to entity B qualifies for the LIS special regime. The DGT states that this is possible if participation and ownership requirements are met and the transaction has valid economic motives beyond tax advantages.
Question posed: Whether the described operation 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 or have a permanent establishment. The contributor must have held the shares uninterruptedly during the previous year and, following the contribution, must maintain at least 5% of the recipient entity's equity. Furthermore, the operation must not have the primary objective of tax fraud or evasion, and there must exist valid economic reasons that are not merely the pursuit of a tax advantage.
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