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The consultant asks whether contributions of shares from two companies to a new entity may qualify for the special LIS regime. The DGT states that this is possible if the required participation percentages are met and if the transaction has valid economic motives, not merely fiscal ones.
Question posed: Whether the described transactions could qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2019, 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 maintain a shareholding of at least 5% of the equity following the transaction. In the case of natural persons, the holdings must represent at least 5% of the equity and must have been held uninterruptedly during the previous year. Furthermore, the transaction must not have the primary objective of tax fraud or evasion, and must respond to valid economic reasons.
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