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V2473-23 14 September 2023 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportaciones no dinerarias

The application of the tax neutrality regime in contributions of shares is conditional upon the absence of tax fraud or evasion

The DGT clarifies that the special regime for non-monetary contributions does not apply if the main objective is tax fraud or evasion, or if the purpose is merely a fiscal advantage without genuine economic reasons such as business reorganisation or rationalisation.

The question raised

Whether the economic motives can be considered valid for the purposes of the provisions of Article 89.2 of Law 27/2014, of December 27, on Corporate Income Tax.

The DGT's ruling

The special regime for non-monetary contributions shall not apply when the operation has as its main objective tax fraud or evasion. In particular, it shall not apply if the operation is not carried out for valid economic reasons, such as the restructuring or rationalization of activities, but with the sole purpose of obtaining a tax advantage. The assessment of these reasons is a matter of fact that must be determined by the audit authorities according to the circumstances of each specific case.

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