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A query is made as to whether the contribution of shares by natural persons to their companies resident in Spain may qualify for the special regime. The DGT indicates that this is possible if the requirements regarding participation and ownership are met, provided that the transaction is supported by valid economic reasons.
Question raised
To apply the special regime for non-monetary contributions, the receiving entity must be resident in Spain or have a permanent establishment. The contributed shares must represent at least 5% of the equity and must have been held continuously 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 rather than the mere pursuit of a tax advantage. The validity of the economic reasons is a matter of fact that may be subject to administrative verification.
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