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A taxpayer asks whether a 20% stake in a footwear trading entity can qualify for the special non-cash contribution regime. The DGT states this is possible if the requirements for shareholders' capital, uninterrupted ownership, and genuine economic purposes 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 contributed interest must represent at least 5% of the entity's equity and must have been held uninterruptedly during the previous year. Following the contribution, the taxpayer must maintain at least 5% of the recipient entity's equity. Furthermore, the transaction must be driven by valid economic reasons, such as the restructuring or rationalization of activities, and must not have the primary objective of tax fraud or evasion.
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