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A query is made as to whether a contribution of shares in a company whose assets consist primarily of liquidity and dividends may qualify for the special regime of the LIS. The DGT indicates that, provided the requirements for participation and ownership are met, and the activity is not wealth management, the regime is applicable as long as valid economic reasons exist.
Question posed: Whether the projected non-monetary contributions of the two brothers are capable of being classified as contributions provided for in Article 87 of the Corporate Income Tax Law, specifically whether, given the composition of the assets of A, this entity is considered to have the management of movable or immovable property as its main activity within the terms provided for in Article 4.eight.two of Law 19/1991, of June 6.
To apply the special regime for non-monetary contributions (Art. 87 LIS), the receiving entity must not have the management of movable or immovable property as its main activity. Dividends and income from the transfer of interests in entities with at least 90% of income from economic activities are assimilated to profits from economic activities. The transaction must be carried out for valid economic reasons and not solely for the purpose of obtaining a tax advantage.
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