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A natural person enquires whether the contribution of shares from a company to other holding groups may qualify for the special LIS regime. The DGT responds that this is possible provided the requirements of shareholding and ownership are met, and the transaction has valid economic motives such as generational succession planning.
Question posed: Whether the described transaction may qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27.
To apply the special regime for non-monetary contributions, the shares must represent at least 5% of the entity's equity and must have been held uninterruptedly during the previous year. Furthermore, following the contribution, the contributor must maintain a stake of at least 5% in the receiving entity. The transaction must not have the primary objective of tax fraud or evasion, and must respond to valid economic motives such as the restructuring or rationalization of activities.
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