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A natural person asks whether the special non-cash contribution regime can be applied in a corporate restructuring. The DGT states it applies if minimum participation, uninterrupted ownership are met, the entity is not a wealth management entity, and valid economic reasons exist.
Question raised: Whether it is possible to apply to the proposed restructuring operation the special tax regime regulated in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
To apply the special regime for contributions of assets, the receiving entity must be a resident in Spain and the contributor must maintain a shareholding of at least 5% in the equity of the new entity. In the case of the contribution of social shares, these must be held uninterruptedly during the previous year and the contributed entity must not have the management of movable or immovable property as its main activity. Furthermore, the transaction must respond to valid economic reasons and must not have the primary objective of tax fraud or evasion.
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