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A natural person enquires whether the contribution of shares to establish a new company may qualify for the LIS special regime and whether valid economic grounds exist. The DGT states that this is possible if participation and ownership requirements are met, and that the alleged economic grounds could be valid depending on the facts.
Question posed: Whether the operation of company formation through the non-monetary contribution proposed in the consultation request could 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 and whether valid economic reasons exist.
To apply the special regime for non-monetary contributions, the recipient entity must be a resident in Spain and the contributor must maintain a shareholding of at least 5% in the equity. In the case of a contribution of shares, uninterrupted possession during the previous year is required and the entity must not be a manager of movable or immovable property. The application of the regime requires that the operation does not have the primary objective of tax fraud or evasion, but rather valid economic reasons.
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