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A holding company has enquired whether a non-monetary contribution of shares followed by a merger can qualify for the special Corporate Tax regime. The Directorate General of Taxes (DGT) indicates that this is possible, provided that all legal requirements are met and the primary purpose of the transaction is not to obtain a tax advantage.
Question raised Whether the described operations could qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
Para la aportación no dineraria, se requiere que la entidad receptora sea residente en España, que el aportante mantenga al menos un 5% de los fondos propios y que las participaciones se posean ininterrumpidamente durante el año anterior. En la fusión, la operación debe cumplir con la normativa mercantil y los requisitos del artículo 76.1.a) de la LIS. El régimen especial no se aplicará si la operación tiene como objetivo principal el fraude o la evasión fiscal, o si carece de motivos económicos válidos. La existencia de bases imponibles negativas no impide la aplicación del régimen si la finalidad preponderante no es su aprovechamiento.
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