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Societies inquire whether contributions of their shares to new holding companies may qualify for the LIS special regime. The DGT confirms this is possible provided participation and ownership requirements are met, and the transaction has valid economic motives rather than purely fiscal objectives.
Question posed: Whether the described transaction may qualify for the special tax regime under Chapter VII of Title VII of Corporate Income Tax Law 27/2014, of November 27.
To apply the special regime for non-monetary contributions (Art. 87 LIS), the contributed shares must represent at least 5% of the entity's equity and must have been held uninterruptedly during the previous year. Furthermore, following the contribution, the contributor must maintain a stake of at least 5% in the receiving entity. The transaction must not have the primary objective of tax fraud or evasion, and must respond to valid economic reasons such as the restructuring or rationalization of activities.
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