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A Spanish resident under the Beckham regime enquires whether the special non-cash contribution regime applies. The DGT states it is possible provided the requirements of participation, ownership and absence of purely fiscal motives are met.
Question posed: Whether the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax, can be applied to the described transaction.
To apply the special regime for non-monetary contributions, the recipient entity must be resident in Spain or have a permanent establishment. In the case of contributions of shares, these must represent at least 5% of the equity, the entity may not be an economic interest group or a wealth management company, and the shares must have been held uninterruptedly during the previous year. Furthermore, the contributor must maintain at least a 5% stake following the transaction, and the transaction must not have the primary objective of fraud or tax advantage without valid economic reasons.
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