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A consultant proposes contributing their stake in a company to a new Spanish holding society. The DGT states that the transaction may qualify for the special regime if participation and ownership requirements are met and economic justifications are valid.
Question posed: Whether the described operation may qualify for 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 economic reasons exist.
To apply the special regime for non-monetary contributions, the recipient entity must be a resident in Spain and the contributor must hold at least 5% of its equity. In the case of natural persons, the contributions must represent at least 5% of the equity of the contributed entity, must not constitute the management of real estate or movable property, and must have been held uninterruptedly during the previous year. Furthermore, the operation must not have the primary objective of tax fraud or evasion, and must be supported by valid economic reasons.
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