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A physical person asks whether contributing their property rental activity to a new company constitutes a special non-cash contribution. The DGT responds that it may meet the requirements if the asset forms an autonomous economic unit and there are valid economic reasons.
Question posed: Whether the contribution of the activity of leasing offices, premises, and housing to a newly incorporated company can be considered a special non-monetary contribution for the purposes of the provisions of Article 87.1 of Law 27/2014, of November 27, on Corporate Income Tax.
To benefit from the special Corporate Income Tax regime, the contribution must constitute a line of business that is an autonomous economic unit capable of operating by its own means. If these requirements are met and the reasons are validly economic, the operation shall not be subject to VAT (if it is an economic unit), shall be non-subject under the corporate operations modality and exempt for ITPAJD, and shall not accrue IIVTNU if the real estate properties form part of a line of business. In the event that it is subject to VAT, the buildings could benefit from the exemption provided in Article 20.2 of the VAT Law.
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