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A natural person enquires whether contributions of shares from several companies to a Spanish resident company may qualify for the special LIS regime. The DGT states that this is possible if the requirements of shareholding percentage, uninterrupted ownership and valid economic motives are satisfied.
Question posed: Whether the described transaction could qualify for the 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 natural persons, the holdings must represent at least 5% of the equity of the contributed entity, must have been held continuously during the previous year, and the entity cannot be an AIE, UTÉ, or a wealth management company. Furthermore, the transaction must be driven by valid economic reasons and must not have tax advantage as its primary purpose.
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