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A notary inquires whether their non-monetary contribution may qualify for the special regime under the Corporate Income Tax Law. The DGT indicates that this is possible provided that the requirements regarding residence, participation in equity, allocation to economic activity, and valid economic reasons are met.
Question raised 1) Whether the transaction described as a special non-monetary contribution may qualify for the special tax regime under Chapter VII of Title VII of the Corporate Income Tax Law 27/2014, of November 27.
To apply the special regime for non-monetary contributions, the receiving entity must be a resident in Spain or have a permanent establishment. The contributor must hold at least 5% of the entity's equity following the transaction. If assets other than shares are contributed, these must be allocated to an economic activity and maintained in accordance with the Commercial Code. Furthermore, the transaction must be driven by valid economic reasons and must not have the primary purpose of fraud or tax advantage.
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