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A physical person wishes to contribute their share in a community of property (rural properties) to a new company. The DGT states that the contribution of an ideal share by a community member may qualify for the LIS special regime if residence, minimum participation and accounting requirements are met.
Question posed: Confirm that the non-monetary contribution operation described above would objectively qualify within the special regime provided for in Article 87.1 of the LIS, fulfilling the requirements of said article.
The contribution of the ideal share of a co-owner in a community of property is classified as a non-monetary contribution pursuant to Article 87.1 of the LIS. To apply the tax neutrality regime, the receiving entity must be a resident in Spain, the contributor must maintain at least a 5% shareholding, and the assets must be used for an economic activity with accounting in accordance with the Commercial Code. In the case of a community of property, it is sufficient that the latter has maintained such accounting since at least the fiscal year preceding the contribution.
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