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A natural person enquires whether transferring shares from subsidiaries to a Spanish resident entity qualifies for the special regime. The DGT confirms this is possible if participation, uninterrupted ownership and valid economic reasons 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.
For the contribution of shares by Personal Income Tax taxpayers to qualify for the special regime, the holdings must represent at least 5% of the equity of the contributed entity, must not constitute an economic interest group, must not have the management of movable or immovable property as its main activity, and must have been held uninterruptedly during the previous year. Furthermore, following the contribution, the contributor must maintain at least 5% of the equity of the receiving entity. The operation must not have the primary objective of tax fraud or evasion and must respond to valid economic reasons.
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