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A business owner asks whether contributions of shares from various companies to other entities may qualify for the LIS special regime. The DGT states that this is possible if voting rights majority requirements for exchanges or a minimum 5% shareholding for non-monetary contributions are met, and valid economic justifications exist.
Question raised 1. Whether the described operation 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.
For the exchange of securities, the entity must acquire holdings that allow it to obtain the majority of voting rights and comply with the requirements of Article 80 of the LIS. In non-monetary contributions, the receiving entity must be a resident in Spain, the contributor must maintain a share of at least 5% in the equity, and if the contributor is a natural person, the holdings must have been held uninterruptedly during the previous year. The alleged economic reasons could be valid pursuant to Article 89.2 of the LIS, although their assessment depends on the facts.
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