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A natural person enquires whether contributing their holdings in a holding company to another company meets the conditions for the special regime. The DGT states that the regime applies if participation and ownership criteria are met, provided the transaction has valid economic motives and is not for tax fraud or evasion.
Question posed: Whether the transaction through which the consulting natural person would contribute the interest currently held in entity A to entity S complies with the requirements of Article 87 of the Corporate Income Tax Law.
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 have held at least 5% of the equity of the contributed entity uninterruptedly during the previous year. Following the contribution, the contributor must maintain a holding of at least 5% in the receiving entity. Furthermore, the transaction must not have the primary objective of tax fraud or evasion, and must correspond to valid economic reasons rather than a mere search for tax advantage.
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