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An shareholder asks whether contributions of shares in two entities to a new company (NEWCO) may qualify for the LIS special regime. The DGT responds that this is possible if participation percentage, uninterrupted ownership, and valid economic motives are satisfied.
Question posed: Whether the described transaction 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.
To apply the special regime for non-monetary contributions, the recipient entity must be resident in Spain or have a permanent establishment. The contributor must have held the shares uninterruptedly during the previous year and maintain a stake of at least 5% in the recipient entity's equity following the transaction. Furthermore, the transaction must not have the primary objective of tax fraud or evasion, and must respond to valid economic reasons such as the rationalization of activities or organizational efficiency.
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