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A couple asks whether contributions of shares from entity A to entity B can qualify for the special regime of mergers and asset contributions. The DGT states this is possible if the requirements of voting majority, minimum shareholding, and valid economic reasons are met.
Question raised: Whether the described operation may benefit from the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax and whether valid reasons exist.
For the exchange of securities, the entity must acquire shares that allow it to obtain the majority of voting rights and comply with the residence and valuation requirements of Article 80.1 LIS. In non-monetary contributions by natural persons, it is required that the receiving entity be a resident in Spain, that the contributed shareholding represents at least 5% of the equity, and that it is held uninterruptedly during the previous year. Finally, 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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