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V3497-15 13 November 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IRPF · aportación no dineraria

Possibility of applying the special regime for the contribution of assets and the dividend exemption in the restructuring

A natural person inquires whether the contribution of shares in a company to a new entity may qualify for the special tax neutrality regime. The DGT responds that, provided the requirements regarding shareholding and valid economic reasons are met, it is possible to apply said regime and the exemption from income.

The question raised

Question raised 1) Whether the described transaction may qualify for the special tax regime under Chapter VII of Title VII of Corporate Income Tax Law 27/2014, of November 27.

The DGT's ruling

The contribution of shares may qualify for the special regime under Article 87 of the LIS if the receiving entity is resident in Spain, the contributor holds at least 5% of the equity, and the transaction has valid economic reasons. Likewise, the income derived from the dissolution of the contributing entity may be exempt pursuant to Article 21 of the LIS, with the holding period being calculated from the original acquisition. Finally, shares that grant at least 5% of the capital and are held for management purposes do not count as assets for determining whether an entity is a holding company.

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