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A group of relatives inquires about the tax treatment of contributing real estate to incorporate a leasing company. The DGT clarifies that a capital gain or loss is generated for Personal Income Tax purposes and analyzes the liability for VAT and municipal tax according to the status of the entrepreneur and the use of the assets for business purposes.
Question posed: Tax treatment of said operation in Personal Income Tax, Value Added Tax, and the Tax on the Increase in Value of Urban Land.
For Personal Income Tax, the non-monetary contribution generates a capital gain or loss calculated as the difference between the acquisition value and the higher of: the nominal value of shares/interests (plus share premium), the market quotation value, or the market value. The special regime of the LIS only applies if the assets are used for economic activities. Regarding VAT, the transaction is subject to tax if the contributor is an entrepreneur or professional, but it is not considered an autonomous economic unit if a single real estate property is contributed. Regarding IBIETNU, the non-accrual depends on whether the real estate properties are integrated into a branch of activity.
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