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A natural person enquires whether contributions of shares from various entities to a Spanish resident company may qualify for the special non-cash contribution regime. The DGT states this is possible if participation and ownership requirements are met, provided the main objective is not fraud or tax advantage.
Question posed: Whether the planned non-monetary contributions, as described above, may qualify for the regime provided 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 for non-monetary contributions, the receiving entity must be a resident in Spain or have a permanent establishment. The contributor must have held the shares uninterruptedly during the previous year and these must represent at least 5% of the entity's equity, which cannot have the management of real estate or movable property as its main activity. Furthermore, the operation must not have the primary objective of obtaining a tax advantage and must respond to valid economic reasons.
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