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The consultant asks whether they can access the special regime for mergers and reorganisations for a share exchange and contribution of real estate. The DGT states that this is possible provided residency, shareholding requirements are met and the transaction has valid economic motives.
Question raised 1. Possibility of opting for the special regime regulated in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax, regarding the proposed exchange of securities.
For the exchange of securities, the special regime may be applied if the entity acquires a participation that allows it to obtain the majority of voting rights and the residence and valuation requirements of Article 80.1 LIS are met. In the non-monetary contribution of real estate, it is applicable if the receiving entity is resident in Spain and the contributing entity maintains at least 5% of the receiving entity's equity. The regime shall not apply if the main purpose of the operation is tax fraud or evasion, or if it lacks valid economic reasons pursuant to Article 89.2 LIS.
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