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A taxpayer asks whether contributions of their business assets to an entity may qualify for the LIS special regime. The DGT states that this is possible if participation and accounting requirements are met and the transaction has valid economic motives.
Question posed: Whether the described operation may 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 contributor must hold at least a 5% stake in the equity of the recipient entity, which must be a resident in Spain or have a permanent establishment. The contributed elements must constitute a branch of activity or be assigned to economic activities with accounting in accordance with the Commercial Code. Furthermore, the operation must not have the primary objective of tax fraud or evasion, and must respond to valid economic motives such as restructuring or generational succession.
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