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A group of brothers asks whether transferring shares from various companies to their holding companies can qualify for the LIS special regime. The DGT confirms that the transaction meets legal requirements and that the stated economic justifications are 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 social shares may qualify for the special regime under Article 87 of the LIS if the requirements of residence, minimum equity participation of 5%, and uninterrupted ownership during the previous year are met. Likewise, the transaction is valid if carried out for economic reasons such as the restructuring or rationalization of activities, and not for purely tax purposes. Regarding Wealth Tax, only compliance with the minimum 5% participation requirement can be confirmed, without ruling on the company's activity or management functions.
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