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The consultant asks whether contributions of shares from several entities to a new Spanish resident company may qualify for the special regime. The DGT states this is possible if participation percentages and continuous ownership are met, provided the transaction has valid economic motives and is not for tax advantages.
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In order for the contribution of shares or social interests by natural persons to qualify for the special regime, they must represent at least 5% of the equity of the contributed entity and must have been held uninterruptedly during the previous year. Furthermore, following the contribution, the contributor must hold at least 5% of the equity of the receiving entity. The transaction must not have the primary objective of tax fraud or evasion, but must instead respond to valid economic reasons such as the restructuring or rationalization of activities.
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