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Two natural persons inquire whether transferring their shares to a new entity meets the requirements of Article 87 of the LIS. The DGT states that if participation percentages and uninterrupted ownership are met, the transaction may qualify under the special regime, provided valid economic reasons exist.
Question posed: Whether the contribution by Pf1 and Pf2 of the shares of entity O to the recently acquired company, N, meets all the legally provided requirements to qualify for the non-monetary contribution figure provided for in Article 87 of the LIS.
To apply the regime set forth in Article 87 of the LIS, the recipient entity must be a resident in Spain and the contributor must maintain a shareholding of at least 5% in its equity following the contribution. In the case of contributions of shares, these must represent at least 5% of the equity of the contributed entity and must have been held uninterruptedly during the previous year. Furthermore, the transaction must not have the primary objective of tax fraud or evasion, requiring valid economic reasons pursuant to Article 89.2 of the LIS.
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