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A taxpayer inquires whether the contribution of their shares in a company to a new entity may qualify for the special regime for non-monetary contributions. The DGT indicates that this regime can be applied provided that the legal requirements are met and the transaction is supported by valid economic reasons.
Question raised 1) Whether the described transaction may qualify for the special tax regime under Chapter VIII, Title VII of the Recast Text of the Corporate Income Tax Law approved by Royal Legislative Decree 4/2004, of March 5.
To apply the special regime for non-monetary contributions, the recipient entity must be a resident in Spain and the contributor must hold at least 5% of the entity's equity following the transaction. In the case of shares, they must have been held uninterruptedly during the previous year and the contributing entity must not be a holding company or a company for the management of movable assets. The transaction must not have the primary objective of tax fraud or evasion, but rather valid economic motives. If the requirements are met, the natural person does not include income in their Personal Income Tax (IRPF) and the shares received maintain their original values and acquisition dates.
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