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A natural person enquires whether contributions of shares in two entities to a new company (NEWCO) may qualify for the special asset contribution regime. The DGT states that this is possible provided the minimum shareholding, uninterrupted ownership and valid economic reasons are met.
Question posed: Confirmation that, according to the above, the described non-monetary contribution operations 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 or interests may qualify for the special regime under Chapter VII of Title VII of the LIS if the receiving entity is resident in Spain, the contributor maintains at least 5% of the equity of the new entity, and the contributed interests represent at least 5% of the equity of the original entities. Furthermore, the interests must have been held uninterruptedly during the previous year and the operation must not have the primary objective of tax fraud or evasion. If these requirements are met, the values and acquisition dates of the interests are maintained to avoid the recognition of income.
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