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A natural person enquires whether contributions of shares from an entity to a holding company may qualify for the LIS special regime. The DGT states that such an operation may apply if participation and ownership requirements are met and valid economic reasons exist.
Question posed: Whether the described transactions could qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
To apply the special regime for non-monetary contributions (Art. 87 LIS), the recipient entity must be a resident in Spain or have a permanent establishment, and the contributor must maintain a stake of at least 5% in the entity's equity following the transaction. In the case of shares or interests, they must have been held uninterruptedly during the previous year and the entity may not be an economic interest group nor have the management of movable or immovable property as its main activity. Finally, the transaction must not have the primary objective of tax advantage, but rather valid economic motives, which must be assessed according to the specific facts.
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