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The consultant asks whether contributions of shares from other companies to a Spanish resident company may qualify for the special LIS regime. The DGT responds that this is possible if participation and ownership requirements are met and the transaction has valid economic motives beyond tax advantages.
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 receiving entity must be a resident in Spain and the contributor must maintain a shareholding of at least 5% in the entity's equity following the transaction. In contributions of shares or interests, these must represent at least 5% of the equity of the contributed entity 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 must respond to valid economic motives such as the restructuring or rationalization of activities.
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