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Three brothers ask whether contributions of their holdings in a holding company to new companies may qualify for the special LIS regime. The DGT states that such contributions may apply if participation and uninterrupted ownership thresholds are met and valid economic motives exist.
Question posed: Whether the first transaction described 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 receiving 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 receiving entity may not have the management of movable or immovable property as its principal activity. Furthermore, the transaction must not have the primary objective of tax fraud or evasion, and valid economic reasons must exist beyond mere tax advantage.
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