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An individual has enquired whether the contribution of shares from one entity to another may qualify for the special regime for non-monetary contributions. The Directorate-General for Tax (DGT) indicates that this regime is applicable provided that the requirements regarding participation and ownership are met and valid economic reasons exist.
Question posed: Whether the described operation 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 receiving entity must be a resident in Spain and the contributor must hold at least 5% of its equity. In the case of natural persons, the holdings must have been held uninterruptedly during the year prior to the contribution. Furthermore, the operation must not have the primary objective of tax fraud or evasion, requiring valid economic reasons other than mere tax advantage.
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