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Two individuals inquire whether contributions of shares from various entities to a Spanish resident company may qualify under the special regime. The DGT states that this is possible provided participation and ownership requirements are satisfied and the transaction has valid economic motives.
Question raised: Possibility that the projected operation may qualify for the tax regime regulated 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 hold at least 5% of its equity. In the case of contributions of shares, these must represent at least 5% of the equity of the contributed entity, must have been held uninterruptedly during the previous year, and the entity cannot be an AIE, UTÉ, or a company for the management of movable/immovable property. Furthermore, the operation must not have the primary objective of tax fraud or evasion, and must respond to valid economic reasons.
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