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A wealth management entity asks whether the contribution of real estate to another company can qualify for the special asset contribution regime. The DGT states that the participation and residence requirements are met, provided the operation is not primarily aimed at obtaining fiscal advantages.
Question posed: Whether the described transaction could qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
To apply the special regime for the contribution of assets under Article 87 of the LIS, the receiving entity must be a resident in Spain and the contributor must maintain a shareholding of at least 5% in the equity of the receiving entity. Furthermore, pursuant to Article 89.2 of the LIS, the transaction must not have the primary objective of tax fraud or evasion, and must respond to valid economic reasons such as the restructuring or rationalization of activities.
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