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An individual inquires whether the contribution of shares in a company dedicated to real estate leasing may qualify for the special regime of the CIT Act. The DGT indicates that this is possible provided that the requirements regarding participation and ownership are met, and that the transaction is supported by valid economic reasons and is not solely for the purpose of obtaining a tax advantage.
Question posed: Whether the described transaction may qualify for the special tax regime under Chapter VII of Title VII of the Corporate Income Tax Law 27/2014, of November 27.
To apply the special regime for non-monetary contributions, the beneficiary entity must be a resident in Spain and the contributor must hold at least 5% of its equity. In the case of contributions of shares, the contributed entity must not have real estate asset management as its main activity, and the shares must have been held uninterruptedly during the previous year. Furthermore, the transaction must respond to valid economic reasons, such as the restructuring or rationalization of activities, and must not have the primary objective of tax fraud or evasion.
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