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The DGT confirms that non-monetary share contributions by three physical persons from a Spanish resident entity may qualify for the LIS special regime, provided the percentage ownership, uninterrupted holding, and valid economic motives are satisfied.
Question posed: Whether the described operation 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.
In order for the contribution of shares or social interests to qualify for the special regime, they must represent at least 5% of the entity's equity and must have been held uninterruptedly during the previous year. Likewise, following the contribution, the contributor must maintain a stake of at least 5% in the equity of the receiving entity. Finally, the operation 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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