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An individual inquires whether the contribution of shares to a new company may qualify for the special regime for non-monetary contributions. The DGT responds that it is possible if the requirements of minimum participation, uninterrupted ownership, and valid economic reasons are met.
Question raised: Whether the special regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax, is applicable to the contribution of shares in the entity, in accordance with the provisions of its Article 87.
To apply the special regime of Article 87 LIS, the receiving entity must be resident in Spain or have a permanent establishment. The contributor must have owned at least 5% of the entity's equity uninterruptedly during the previous year and maintain said participation after the contribution. Furthermore, the transaction must respond to valid economic reasons and not have the primary objective of fraud or tax advantage.
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