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A couple asks whether contributions of their holdings in a holding company to a new entity may qualify for the special regime under LIS. The DGT states that such a regime applies if participation and uninterrupted ownership thresholds are met and valid economic motives exist.
Question posed - Whether the described operation 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.
In order for the contribution of shares or social interests to qualify for the special regime, they must represent at least 5% of the equity of the contributed entity, must have been held uninterruptedly during the previous year, and the contributor must maintain at least 5% of the equity of the receiving entity. Furthermore, the operation must not have the primary objective of tax fraud or evasion, and must respond to valid economic reasons rather than the mere pursuit of a tax advantage.
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