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Four brothers ask whether transferring their shares to individual new holding companies qualifies for the special non-cash contribution regime. The DGT confirms this is possible if participation and ownership requirements are satisfied and the transaction has valid economic motives.
Question raised: Possibility that the various contributions made by each of the siblings to the individual holding companies meet the requirements legally provided for to qualify for the non-monetary contribution figure under Article 87.1 of the LIS.
In order for the contribution of shares or social interests to qualify for the special regime, the receiving entity must be a resident in Spain and the contributor must hold at least 5% of its equity. Furthermore, the interests must represent at least 5% of the contributed entity, must be held continuously during the previous year, and the entity may not be an economic interest group nor have the management of assets as its main activity. The transaction must not have the primary objective of tax fraud or evasion, and must respond to valid economic reasons such as the restructuring or rationalization of activities.
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