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A taxpayer has enquired whether the contribution of a plot of land can qualify for the special regime for corporate reorganisations. The DGT indicates that this regime is applicable provided that the requirements regarding participation and residence are met and the transaction is supported by valid economic reasons.
Question posed: Whether the special regime provided for in Chapter VIII of Title VII of the TRLIS is applicable to the projected operation.
To apply the special regime for contributions of assets, the contributing entity must hold at least a 5% interest in the equity of the receiving entity, and the latter must be a resident in Spain or have a permanent establishment here. Furthermore, the operation cannot have fraud or tax evasion as its primary objective, and must respond to valid economic motives such as the rationalization of activities. In this case, the centralization of activity and the diversification of risks are considered valid economic motives.
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