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The consultant asks whether contributions of shares from several companies to a new family holding may qualify for the special LIS regime. The DGT responds that this is possible provided the percentage ownership, uninterrupted holding, and valid economic motives are met.
Question raised: Whether the described transaction may qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
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 the case of shares or holdings, these must have been held uninterruptedly during the previous year and the entity may not be an economic interest group nor have wealth management as its primary activity. 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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