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A shareholder asks whether contributions of shares from several entities to a new company (NEWCO) can qualify for the special regime under the LIS. The DGT confirms this is possible if the entities meet participation and activity requirements, and if the stated management and risk separation reasons are economically sound.
Question posed: Whether the proposed operation could qualify for the special tax regime regulated in Chapter VII of Title VII of the Corporate Income Tax Law. And whether the economic reasons can be considered valid for the purposes of applying the aforementioned special regime.
To apply the special regime for non-monetary contributions under Article 87 of the LIS, the receiving entity must be a resident in Spain, the contributor must maintain a shareholding of at least 5% in the resulting entity, and the contributed entities may not have the management of movable or immovable property as their main activity. Furthermore, the operation must not have the primary objective of tax fraud or evasion, and valid economic reasons must exist, such as the rationalization of activities or the efficient management of investments.
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