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Partners inquire whether transferring their shares in a real estate entity to another entity via value exchange may qualify under the special regime. The DGT states this is possible provided Articles 76.5 and 80 of the LIS are met and the transaction is not primarily aimed at fraud or tax evasion.
Question raised - Confirmation that the proposed share exchange transaction meets the legally provided requirements to qualify for the "share exchange" figure provided for in Articles 76.5 and 80 of Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
To apply the share exchange regime, the acquiring entity must obtain the majority of the voting rights of the participated entity. Furthermore, the residency requirements for the partners and the acquiring entity provided for in Article 80.1 of the LIS must be met. The transaction must not have the main objective of tax fraud or evasion, requiring valid economic reasons pursuant to Article 89.2 of the LIS.
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