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Consultants ask whether contributions of their stakes in an entity to a new holding company may qualify under the LIS special regime. The DGT states that this is possible if participation percentage, uninterrupted ownership and valid economic motives are met.
Question posed: Whether the described transaction 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, 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 retain at least 5% of its equity. In the case of shares, these must represent at least 5% of the equity of an entity that is not an AIE, a business joint venture, or manages movable or immovable property, and must have been held uninterruptedly during the previous year. Furthermore, the transaction must not have the primary objective of tax fraud or evasion, and valid economic reasons must exist.
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