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The consultant asks whether contributions of shares from an agricultural society to another entity can qualify for the LIS special regime. The DGT states that this is possible if minimum shareholding thresholds are met and the transaction has valid economic reasons beyond tax advantages.
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 and the contributor must maintain a stake of at least 5% in the entity's equity following the transaction. In the case of natural persons, the holdings must have been held uninterruptedly during the previous year and the entity's primary activity may not be the management of movable or immovable property. Furthermore, the transaction must not have the primary objective of tax fraud or evasion, and must be based on valid economic reasons rather than the mere pursuit of a tax advantage.
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