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A physical person asks whether contributions of shareholdings to a Spanish resident entity may qualify for the special regime of mergers and asset contributions. The DGT states that this is possible if participation and ownership requirements are met, provided it is not for tax fraud or evasion.
Question posed: Whether the non-monetary contributions provided for, as described above, may qualify for the regime provided for in Chapter VII of Title VII, regarding the special regime for mergers, demergers, contributions of assets, exchange of securities and change of registered office of a European Company or a European Cooperative Society from one Member State to another of the European Union, of Law 27/2014, of 27 November, on Corporate Income Tax.
To apply the special regime of the LIS, the receiving entity must be resident in Spain or have a permanent establishment, and the contributor must maintain a participation of at least 5% in the equity of the entity following the transaction. In the case of contributions of shares by natural persons, these must represent at least 5% of the equity of an entity that is neither an economic interest grouping nor manages real estate or movable property, and must have been held uninterruptedly during the previous year. Finally, the transaction must not have the primary objective of tax fraud or evasion, but rather valid economic motives.
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