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A company has requested a ruling on whether contributing a property to another entity qualifies for the special regime for non-monetary contributions under Corporate Tax. The Directorate General for Taxes (DGT) indicates that residency and participation requirements are met, and that the transaction's motives appear to be economic rather than purely tax-driven.
Question raised 1) Whether the described operation may qualify for the special tax regime of Chapter VIII of Title VII of the Recast Text of the Corporate Income Tax Law, approved by Royal Legislative Decree 4/2004, of March 5.
To apply the special regime for non-monetary contributions, the receiving entity must be a resident in Spain and the contributor must retain at least 5% of the equity. The operation must not have the primary objective of tax fraud or evasion, requiring valid economic reasons. Regarding Transfer Tax (ITP) and VAT, the non-monetary contribution operation is not considered a transfer of securities in a secondary market, therefore the anti-avoidance rule of Article 108 of the LMV does not apply.
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