Back to index
V2931-19 23 October 2019 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación no dineraria

Requirements for the application of the special regime for non-monetary contributions and exchange of securities

The query examines whether a series of operations involving the contribution of shares, exchange of securities, and partial demergers may qualify for the special regime under the Corporate Income Tax Act (LIS) and whether valid economic reasons exist. The DGT indicates that application will depend on meeting the specific requirements for each operation and the existence of genuine economic motives.

The question raised

Question posed: Whether the described operations 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.

The DGT's ruling

Para las aportaciones no dinerarias, se requiere que la entidad receptora sea residente en España y que el aportante mantenga una participación de al menos el 5% en los fondos propios. En el canje de valores, la entidad adquirente debe ser residente en España y obtener la mayoría de los derechos de voto. La escisión parcial financiera es posible si se transmite un bloque de participaciones mayoritarias y se mantiene una rama de actividad en la entidad escindida. Finalmente, el régimen no se aplicará si el objetivo principal es el fraude o la ventaja fiscal sin motivos económicos válidos.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Book a meeting Write to the firm
Email
Contact