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The DGT confirms that share contributions may apply for the special corporate reorganisation regime if residency and minimum shareholding requirements are met, and if the transaction does not primarily aim at fraud or tax advantage.
Question posed: Whether the described transaction may qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax, and whether valid economic reasons exist.
To apply the special regime for non-monetary contributions, the recipient entity must be a resident in Spain and the contributor must maintain a shareholding of at least 5% in the recipient's equity. Furthermore, the transaction must not have the primary objective of tax fraud or evasion, and must be carried out for valid economic reasons such as the restructuring or rationalization of activities. The management reasons, centralization of decisions, and optimization of resources described could be considered valid, subject to the verification of the facts.
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