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A natural person asks whether contributions of shares to a new holding company may qualify for the special LIS regime. The DGT states that contributions exceeding 5% meet the participation requirement, but a 2.94% contribution does not qualify.
Question raised: Whether the described operation may qualify for the 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 contributor must have held the shares uninterruptedly during the previous year and maintain a stake of at least 5% in 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. The classification of such reasons is a matter of fact that the Administration may verify.
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