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A natural person enquires whether contributions of shares in various entities to a new company may qualify for the special reorganisation regime. The DGT responds that this is possible for both share exchanges and non-cash contributions, provided participation, residency and economic motives conditions are met.
Question raised: Whether the special tax regime regulated in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax, is applicable to the described operation.
For the exchange of securities, the entity must acquire holdings that allow it to obtain the majority of voting rights and comply with the requirements of Article 80 of the LIS. In non-monetary contributions, it is required that the receiving entity be resident in Spain, that the contributor holds at least 5% of the equity, and that the holdings have been held uninterruptedly during the previous year. The regime shall not apply if the main objective of the operation is tax fraud or evasion or if there are no valid economic reasons.
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