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An individual has enquired whether the contribution of shares to a company can qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate General for Taxes (DGT) has ruled that this is possible provided that the requirements regarding shareholding, uninterrupted ownership, and valid economic reasons are satisfied.
Question posed: Whether the described transaction may qualify for the special tax regime under Chapter VII of Title VII of Corporate Income Tax Law 27/2014, of November 27.
To apply the special regime for non-monetary contributions, the recipient entity must be a resident in Spain or have a permanent establishment. The contributor must have held the shares uninterruptedly during the previous year and they must represent at least 5% of the entity's equity, maintaining that shareholding following the contribution. Furthermore, the transaction must be driven by valid economic reasons, such as the rationalization of activities, and must not have the primary purpose of fraud or tax advantage.
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