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A natural person enquires whether the transfer of shareholdings between entities meets the conditions for the special LIS contribution regime. The DGT states that such a regime applies if the shareholding percentages and uninterrupted ownership are met, and if valid economic reasons exist.
Question posed: Whether the contribution to company B meets the requirements to qualify for the non-monetary contribution figure provided for in Article 87 of the Corporate Income Tax Law and the consideration of the economic reasons alleged for the purposes of allowing the application of the special regime of Chapter VII of Title VII of said Law.
To apply the special regime for non-monetary contributions, the contributor must hold at least 5% of the equity of the receiving entity following the transaction. In the case of shares or holdings, they must be held uninterruptedly during the preceding year and the entity must not have the management of movable or immovable property as its main activity. Furthermore, the transaction must respond to valid economic reasons, such as the rationalization of activities or generational succession, and must not have the primary objective of obtaining a tax advantage.
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