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The consultant asks whether share transfers between companies can benefit from the special corporate tax regime. The DGT confirms this is possible if a minimum 5% shareholding is maintained and the transaction has valid economic motives, not just tax-related ones.
Question raised 1) Whether the described transaction may qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
To apply the special regime for non-monetary contributions, the receiving entity must be a resident in Spain and the contributor must maintain a shareholding of at least 5% in the equity. In the case of contributions of shares by natural persons, they must have held them uninterruptedly during the previous year and the entity must not be engaged in the management of movable or immovable property. Furthermore, the transaction must correspond to valid economic reasons and must not have fraud or tax evasion as its primary objective.
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