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Two siblings ask whether their share contributions to an entity may qualify for the LIS special regime. The DGT responds that this is possible if the required participation percentages are met and the transaction has valid economic motives beyond tax advantages.
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, on Corporate Income Tax.
To apply the special regime for non-monetary contributions, the holdings must represent at least 5% of the entity's equity and must have been held uninterruptedly during the previous year. Furthermore, the contributor must maintain a holding of at least 5% of the equity of the receiving entity following the transaction. The transaction must not have the primary objective of tax fraud or evasion, and must respond to valid economic reasons such as the restructuring or rationalization of activities.
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