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Corporate Participation: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 9 rulings · 2014–2022

Current position

To qualify for the special regime for non-monetary contributions, the receiving 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 at least 5% of the receiving entity's equity after the transaction. The contributed entity cannot have the management of movable or immovable property as its main activity, nor can it be an economic interest grouping or a temporary business union.

The DGT's position remains stable regarding the substantive requirements of the special regime for non-monetary contributions. Throughout the rulings, the exclusions for the contributed entity have been further clarified, specifying that it cannot be an economic interest grouping, a temporary business union, or an entity dedicated to wealth management.

Turning points

  1. V2451-20

    The exclusions for the contributed entity are clarified, indicating that it cannot be an economic interest grouping or a temporary business union.

Analysis based on 9 of 9 rulings with a stated position. Updated 30 September 2026.

Rulings on this topic

9
V1872-22 8 Aug 2022

Operations between linked cooperatives must be valued at market value

SG de Impuestos sobre las Personas Jurídicas
entidades vinculadasvalor de mercadoprincipio de libre competenciamétodos de valoraciónparticipación societaria LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 18.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 18.2
Affects CompanyExpat · Non-residentIndividual
V2451-20 16 Jul 2020

Non-monetary contributions may apply under LIS special regime if conditions met

SG de Impuestos sobre las Personas Jurídicas
aportación no dinerariarégimen especialmotivos económicos válidosfondos propiosreestructuración LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 87.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 89.2
Affects CompanyExpat · Non-residentIndividual
V2111-19 12 Aug 2019

Non-monetary contributions may be eligible under LIS special regime

SG de Impuestos sobre las Personas Jurídicas
aportación no dinerariarégimen especialfondos propiosmotivos económicos válidosparticipación societaria LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 87.1LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 89.2
Affects CompanyExpat · Non-residentIndividual
V4021-16 21 Sept 2016

Requirements for the special non-cash contribution regime (Art. 87 and 89.2 LIS)

SG de Impuestos sobre las Personas Jurídicas
aportación no dinerariarégimen especialfondos propiosmotivos económicos válidosparticipación societaria LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 87LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 89.2
Affects CompanyExpat · Non-residentIndividual
V3329-15 28 Oct 2015

Requirements for the special non-cash contribution regime (Art. 87 LIS)

SG de Impuestos sobre las Personas Jurídicas
aportación no dinerariarégimen especialfondos propiosmotivos económicos válidosparticipación societaria LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 87LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 89.2
Affects CompanyExpat · Non-residentIndividual
V1096-15 9 Apr 2015

A non-cash contribution regime may apply if valid economic reasons exist

SG de Impuestos sobre las Personas Jurídicas
aportaciones no dinerariasrégimen especialfondos propiosmotivos económicos válidosreestructuración LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 87LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 89.2
Affects CompanyExpat · Non-residentIndividual

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