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An individual intends to increase their company's share capital by contributing real estate and shares in other companies. The DGT examines whether this transaction can qualify for the special restructuring regime to avoid the inclusion of capital gains in Personal Income Tax (IRPF).
Question posed: Whether the proposed restructuring operation could qualify for the special regime provided for in Title VII, Chapter VII of the LIS regarding the special non-monetary contribution of shares and, consequently, to confirm that, due to said contribution, any potential gains generated should not be included in the taxable base of their Personal Income Tax.
The contribution of shares by individuals may qualify for the special regime under Article 87 of the LIS if the shares represent at least 5% of the equity of the contributed entity, have been held uninterruptedly during the previous year, and the contributor maintains at least 5% of the equity of the beneficiary entity following the operation. Furthermore, the economic reasons stated for the restructuring must be valid so as not to fall under the tax avoidance scenario of Article 89.2 of the LIS.
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