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Consultants have requested clarification on the tax treatment of contributing rural properties to a company. The Directorate General for Taxes (DGT) has ruled that, in the absence of economic activity, the transaction constitutes a capital gain or loss.
Question posed: Tax treatment of said contribution in Personal Income Tax.
The contribution of real estate assets not used for economic activities constitutes a change in net worth that must be classified as a capital gain or loss. The amount is determined by the difference between the acquisition value and the transfer value. In non-monetary contributions, the transfer value shall be the higher amount among the nominal value of the shares (plus share premiums), the market price of the securities, or the market value of the contributed asset. The result shall be included in the savings tax base.
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