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A consultancy company asks whether its non-monetary technological platform contribution to a new subsidiary can apply for the special reorganisation regime. The DGT states that this is possible if residence and minimum shareholding requirements are met and valid economic reasons exist.
Question posed: Whether the described operation 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.
To apply the special regime for contributions of assets, the entity receiving the contribution must be a resident in Spain and the contributor must maintain a shareholding of at least 5% in the recipient's equity. Furthermore, the operation must not have the primary objective of tax fraud or evasion, and must be carried out for valid economic reasons such as the restructuring or rationalization of activities. The reasons alleged by the taxpayer could be considered valid, although this will depend on the verification of the actual facts and circumstances of the operation.
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