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The consultant asks whether the contribution of shares from one entity to another may qualify for the special LIS regime. The DGT states that such a contribution may apply if the requirements of uninterrupted ownership for one year and a minimum participation of 5% are met, provided there are valid economic reasons.
Question posed: Possibility of the transaction qualifying for the special tax regime regulated in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
To apply the special regime for non-monetary contributions, the receiving entity must be a resident in Spain or have a permanent establishment. The contributed 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, but must instead respond to valid economic reasons.
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