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The DGT confirms that a physical person's share contribution to a company may qualify for the special regime if the required ownership percentages are met and the transaction has valid economic motives, not merely fiscal ones.
Question posed: Whether the described transaction may qualify for the special 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 non-monetary contributions, the recipient entity must be a resident in Spain or have a permanent establishment. The contributor must have held the shares uninterruptedly during the previous year and maintain a stake of at least 5% in the recipient entity's equity before and after the contribution. Furthermore, the transaction must be carried out for valid economic reasons, such as the restructuring or rationalization of activities, and not with the primary objective of tax fraud or evasion.
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