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The consultant asks whether contributions of shares from several entities to society X may qualify for the special LIS regime. The DGT states that this is possible if the percentage of ownership, uninterrupted possession, and nature of the receiving entity are met, provided it is not for tax fraud or evasion.
Question posed: Whether the described transaction may qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax, and whether valid economic reasons exist.
In order for the contribution of shares or social interests to qualify for the special regime, the contributor must have held said interests uninterruptedly during the year prior to the contribution, and these must represent at least 5% of the entity's equity. Following the contribution, the contributor must maintain a holding of at least 5% of the equity of the receiving entity. This regime shall not apply if the primary objective of the transaction is fraud, tax evasion, or if there are no valid economic reasons.
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