Doctrine by topic · DGT Observatory

Uninterrupted Participation: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 8 rulings · 2014–2020

Current position

To apply the special regime, the receiving entity must be a resident in Spain or have a permanent establishment. The contributor must possess the shares uninterruptedly during the previous year and maintain a participation of at least 5% of the entity's equity after the contribution. The operation must respond to valid economic reasons and must not have the primary objective of tax fraud or evasion.

The DGT's position remains constant across all analyzed rulings. The need for uninterrupted possession during the previous year, the 5% equity threshold before and after the operation, and the existence of valid economic reasons are systematically reiterated.

Analysis based on 7 of 8 rulings with a stated position. Updated 1 October 2026.

Rulings on this topic

8
V1607-20 26 May 2020

Non-cash contributions may be subject to special regime if LIS requirements are met

SG de Impuestos sobre las Personas Jurídicas
aportación no dinerariarégimen especial de fusionesreestructuración empresarialmotivos económicos válidosfondos propios LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 87.1.cLIS — Ley 27/2014 del Impuesto sobre Sociedades art. 89.2
Affects CompanyExpat · Non-residentIndividual
V3178-17 12 Dec 2017

Requirements for the special regime for asset contributions and dividend exemption

SG de Impuestos sobre las Personas Jurídicas
aportación no dinerariarégimen especialmotivos económicos válidosexención de dividendosfondos propios LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 21LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 87
Affects CompanyExpat · Non-residentIndividual
V2785-15 25 Sept 2015

Special regime for non-monetary contributions may apply if LIS requirements are met

SG de Impuestos sobre las Personas Jurídicas
aportación no dinerariarégimen especialfondos propiosmotivos económicos válidosparticipación ininterrumpida LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 76.4LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 77.1.a
Affects CompanyExpat · Non-residentIndividual

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