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A natural person inquires whether the contribution of shares from one company to another may qualify for the special regime for non-monetary contributions. The DGT indicates that, provided the requirements for participation and ownership are met and valid economic reasons exist, said regime is applicable.
Question posed: Whether the special regime established in Chapter VII of Title VII of the Corporate Income Tax Act is applicable to the proposed transaction, specifically whether the transaction would be classified as a special non-monetary contribution.
To apply the special regime for non-monetary contributions, the receiving entity must be a resident in Spain and the contributor must hold at least 5% of its equity following the transaction. In contributions of shares by natural persons, these must represent at least 5% of the equity of the entity and must have been held uninterruptedly during the previous year. Furthermore, the transaction must not have the primary objective of tax fraud or evasion and must respond to valid economic reasons.
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