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A real estate development company has enquired whether it can apply the special regime for non-monetary contributions when transferring land (stock) to other entities within its group. The Directorate General for Taxes (DGT) has ruled that the participation requirements are met and that the objectives of risk diversification and financing constitute valid economic reasons.
Question posed: Whether it is possible to apply the regime provided for in Chapter VII of Title VII of the Corporate Income Tax Law to the indicated non-monetary contribution operation.
To apply the special regime for contributions of assets, the receiving entity must be a resident in Spain and the contributor must maintain at least a 5% shareholding. The operation must not have as its primary purpose tax fraud or evasion, but rather valid economic motives such as restructuring. In the event of a subsequent transfer of the shares, the exemption shall be limited to the difference between the market value of the transferred share and its market value at the time of acquisition.
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