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V0164-26 29 January 2026 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación de ramas de actividad

Contribution of business activities could qualify for tax neutrality

A consultancy firm suggests transferring three business activities (recycling, transport and biofuels production) to other companies for succession planning. The DGT examines whether these operations constitute non-monetary business activity transfers eligible for the special tax neutrality regime.

The question raised

A) Whether the special regime for merger, spin-off, and asset contribution operations regulated in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax, is applicable.

The DGT's ruling

The contribution of business lines may qualify for the tax neutrality regime of the Corporate Income Tax if the transferred elements constitute an autonomous economic exploitation. For VAT, the transfer shall not be subject to tax if an autonomous economic unit is transferred, allowing for the assignment of real estate to ensure continuity. For ITPAJD, the operation is considered a restructuring, which entails non-subjectivity to corporate operations and exemption from property transfers and documented legal acts. The IIVTNU is not accrued if the real estate is integrated into the business line.

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