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An individual inquires whether the contribution of shares from one company to another may qualify for the special regime for non-monetary contributions. The DGT analyzes whether the requirements regarding minimum participation, company activity, and holding period are met.
Question posed: Whether the special regime established in Chapter VII of Title VII of the Corporate Income Tax Law 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 the case of individuals, the shares must represent at least 5% of the equity of the contributed entity, the entity's main activity must not be the management of real estate or movable assets, and they must have been held uninterruptedly during the previous year. Furthermore, the transaction must respond to valid economic reasons and must not have the primary objective of tax fraud or evasion.
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