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A taxpayer asks whether contributions of shares from a company to a new entity may qualify for the LIS special regime. The DGT states that this is possible if the percentage of ownership, length of ownership, and economic justification are met.
Question posed: Whether the described transaction could 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 receiving entity must be a resident in Spain and the contributor must retain at least 5% of the equity following the transaction. In the case of shares, these must represent at least 5% of the equity of the contributed entity, must not be a real estate or movable property management company, and must have been held continuously during the previous year. Furthermore, the transaction must respond to valid economic reasons and must not have the primary objective of tax fraud or evasion.
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