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A natural person enquires whether non-cash contributions from a company to another Spanish resident entity may qualify for the LIS special regime. The DGT responds that this is possible provided the percentage of participation requirements are met and the transaction has valid economic motives, not merely for tax advantages.
Question posed: Whether the described transaction could 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 holdings must represent at least 5% of the equity of the contributing entity and must have been held uninterruptedly during the previous year. Following the contribution, the contributor must maintain a holding of at least 5% of the equity of the receiving entity. Furthermore, the transaction must be driven by valid economic reasons, such as the restructuring or rationalization of activities, and must not have the primary objective of obtaining a tax advantage.
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