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Individuals inquire whether contributions of social shares to a newly established Spanish resident entity may qualify for the special LIS regime. The DGT states this is possible provided the requirements on share capital percentage, uninterrupted ownership, and no primary objective of tax advantage are met.
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.
To apply the special regime for non-monetary contributions, the recipient entity must be a resident in Spain or have a permanent establishment. The contributor must have held the shares uninterruptedly during the previous year and these must represent at least 5% of the entity's equity. Following the contribution, the contributor must maintain a stake of at least 5% in the recipient entity's equity. The regime shall not apply if the primary objective of the transaction is fraud, evasion, or the mere obtaining of a tax advantage without valid economic reasons.
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