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The DGT confirms that contributions of shares from two companies to a new Spanish resident holding company may qualify under the LIS special regime, provided the participation percentage, uninterrupted ownership and valid economic motives are satisfied.
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. Following the contribution, the contributor must maintain a holding of at least 5% of the recipient entity's equity. Furthermore, 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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