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A couple asks whether contributions of their shares in a company to a holding may qualify for the special LIS regime. The DGT states that the 5% minimum participation threshold must be met individually by each contributor.
Question posed: Whether the non-monetary contribution, as described, would objectively qualify within the special regime provided for in Article 87 of Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
The special regime requires that each contributor holds at least 5% of the equity of the receiving entity. In the case of a contribution 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. These requirements must be met individually by each of the holders of the interests. If the interest is less than 5%, the special regime cannot be applied.
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