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The applicant asks whether a securities exchange or a non-monetary contribution of shares can benefit from the tax deferral regime. The DGT rules that this is possible provided that the requirements of the Corporate Income Tax Act (LIS) are met and the transaction is supported by valid economic reasons.
Question posed: Whether the aforementioned exchange of securities may qualify for the tax deferral regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax
For the exchange of securities, the entity must acquire a shareholding that allows it to obtain the majority of voting rights and comply with the requirements of Article 80 of the LIS. In non-monetary contributions, the shares must represent at least 5% of the equity, must have been held uninterruptedly during the previous year, and the receiving entity must not have the management of movable or immovable property as its main activity. Furthermore, the transaction must not have the primary objective of tax fraud or evasion, requiring valid economic reasons.
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