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A taxpayer inquires whether the contribution of shares from one entity to another may qualify for the special regime for mergers and contributions of assets. The DGT indicates that this is possible provided that the requirements regarding participation and residence are met, and that the primary purpose of the transaction is not tax advantage.
Question posed: Whether the proposed non-monetary contribution may qualify for the special tax regime under Chapter VII of Title VII of Law 27/2014, of November 27.
To apply the special regime of the LIS, the receiving entity must be resident in Spain and the contributor must maintain a participation of at least 5% in the entity following the transaction. In the case of a contribution of shares, the contributed entity must not have the management of movable or immovable property as its main activity. Furthermore, the transaction must respond to valid economic reasons, such as the restructuring or rationalization of activities, and must not have the primary objective of tax fraud or evasion.
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