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A natural person inquires whether the contribution of shares of one company to another may qualify for the special regime for non-monetary contributions. The DGT indicates that if the requirements regarding 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 Law is applicable to the proposed transaction, specifically whether the transaction would be classified as a special non-monetary contribution.
For the contribution of shares or social interests by natural persons to qualify for the special regime, the receiving entity must be a resident in Spain, the contributor must maintain a participation of at least 5% in the equity of the receiver following the transaction, and the shares must have been held uninterruptedly during the previous year. Furthermore, the contributed entity must not have the management of movable or immovable property as its main activity. Finally, the transaction must not have the primary objective of tax fraud or evasion, and valid economic reasons must exist.
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