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A physical person enquires whether transferring their share in entity B to entity A may qualify for the special restructuring regime. The DGT states that if participation and ownership requirements are met, the transaction may be tax-neutral.
Question posed: Confirmation that, in accordance with the above, the described operation could qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
The contribution of shares by a taxpayer subject to Personal Income Tax (IRPF) may qualify for the special regime if the recipient entity is a resident in Spain, the contributor maintains at least 5% of the recipient entity's equity, and the shares have been held uninterruptedly during the previous year. If these requirements are met and the primary objective is not tax fraud or evasion, the securities received shall maintain their tax value and acquisition date, without being integrated as income into the contributor's personal taxation.
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