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An individual intends to contribute company shares to their own commercial company. The DGT analyses whether the transaction meets the requirements of the special regime for non-monetary contributions and whether the stated reasons are economically valid.
Question posed: Whether the proposed operations may qualify for the special regime of Chapter VII of Title VII of the Corporate Income Tax Law, and whether the reasons provided are considered economically valid for these purposes.
The contribution of shares may qualify for the special regime of the LIS if the requirements of a minimum 5% holding and uninterrupted possession are met. The reasons of concentration of shares, improvement of solvency, and hereditary succession are considered economically valid. The acquiring entity subrogates into the tax position of the individual, maintaining the acquisition date for the dividend exemption. However, if the primary purpose is to obtain a tax advantage through a subsequent sale, the special regime shall not apply.
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