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The taxpayer asks whether three operations (non-monetary contribution, exchange of securities, and merger by absorption) may qualify for the special tax regime of the LIS. The DGT responds that it is possible provided that the legal requirements are met and the primary purpose of the operation is not fraud or tax advantage.
Question posed: Whether the described operations may qualify for the special tax regime of Chapter VII of Title VII of the Corporate Income Tax Law 27/2014, of November 27.
For non-monetary contributions, the contributor is required to retain at least 5% of the equity of the receiving entity. In the exchange of securities, the acquiring entity must obtain the majority of voting rights and comply with the requirements of Article 80 of the LIS. For the merger, it must be carried out under commercial regulations and comply with Article 76.1 of the LIS. In all cases, the operation must respond to valid economic reasons and not to a mere tax purpose.
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