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A holding company inquired whether non-cash contributions of venture capital fund shares to a manager could qualify for the LIS special regime. The DGT states that this is possible if participation requirements are met and there is no primary objective of fraud or tax advantage.
Question posed: Tax implications in the IS derived from the non-monetary contribution to the management entity of shares (Class B of Fund II and Fund III) similar to those (Class B of Fund I) whose tax regime was the subject of analysis in the response to binding consultation number V5220-16. Possible application of the regime contained in Chapter VII of Title VII of the LIS.
The contribution of venture capital fund shares may qualify for the tax neutrality regime under Chapter VII of Title VII of the LIS if the contributing entity holds at least 5% of the equity of the receiving entity. In this case, the securities received shall be valued at the tax value held by the shares in the contributing partner, maintaining their acquisition date. However, the regime shall not apply if the primary objective of the transaction is fraud, evasion, or the mere obtaining of a tax advantage without valid economic reasons.
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