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A group of brothers asks whether transferring their shares in various companies to their holding companies can qualify for the special LIS regime. The DGT confirms that legal requirements are met and that the economic rationale behind the transaction is valid.
Question posed: Whether the described transaction may qualify for the special tax regime under Chapter VII of Title VII of the LIS.
The contribution of shares may qualify for the special regime under Article 87 of the LIS if the requirements of residence, minimum 5% participation, and uninterrupted ownership during the previous year are met. The transaction is valid if carried out for economic reasons such as restructuring or rationalization, and not for mere tax advantage. Likewise, dividends derived from these shares may be exempt pursuant to Article 21 of the LIS, without withholding obligations.
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