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A taxpayer asks whether contributions of shares from two entities to a third may qualify for the LIS special regime. The DGT responds that this is possible if participation percentages and uninterrupted ownership are met, provided the transaction has valid economic motives and is not solely for tax advantages.
Question raised: Whether the described transaction may qualify for the special tax regime under Chapter VII of Title VII of Corporate Income Tax Law 27/2014, of November 27.
To apply the special regime for non-monetary contributions, the holdings must represent at least 5% of the equity of the contributed entity, must have been held uninterruptedly during the previous year, and the contributor must maintain at least 5% of the equity of the receiving entity following the transaction. Furthermore, the transaction must respond to valid economic reasons, such as the restructuring or rationalization of activities, and must not have the primary objective of obtaining a tax advantage.
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