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A shareholder asks whether contributions of their shares in a company to a newly established Spanish resident entity may qualify for the special LIS regime. The DGT states that this is possible if the participation thresholds are met and the transaction is based on valid economic grounds, not merely tax advantages.
Question raised: Whether the described operation 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.
To apply the special regime under Article 87 of the LIS, the receiving entity must be a resident in Spain and the contributor must hold at least 5% of its equity. Furthermore, the holdings must have been held uninterruptedly during the previous year and the entity must not have the management of movable or immovable property as its main activity. Finally, the operation must not have the primary objective of tax fraud or evasion, and must respond to valid economic reasons pursuant to Article 89.2 of the LIS.
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