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A natural person wishes to contribute a 19.67% stake in a company to a real estate society to benefit from the fiscal neutrality regime. The DGT states this is possible if participation and ownership requirements are satisfied, provided the receiving entity does not have real estate or movable property management as its main activity.
Question posed: Whether the proposed transaction may benefit from the tax neutrality regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax, and whether the reasons set forth may be considered economically valid.
The contribution of shares or interests by a natural person may qualify for the tax neutrality regime if the receiving entity is a resident in Spain, the contributor retains at least 5% of the entity's equity following the transaction, and the interests have been held uninterruptedly during the preceding year. It shall not be applicable if the entity's primary activity is the management of movable or immovable assets pursuant to the Wealth Tax Law, or if the primary objective of the transaction is tax fraud or evasion without valid economic reasons.
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