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A taxpayer requested clarification on the tax treatment of contributing properties that generate real estate income to a limited company. The Directorate General for Taxes (DGT) ruled that the general regime for capital gains applies, as the assets are not tied to an economic activity.
Question posed: Tax treatment of said contribution under the taxpayer's Personal Income Tax.
The contribution of real estate to a commercial company constitutes a change in assets that must be classified as a capital gain or loss. The transfer value is determined by the higher amount between the nominal value of the shares (plus issue premiums), the market value of the securities, or the market value of the asset. Since the real estate is not used for an economic activity, the special regime for non-monetary contributions under Corporate Income Tax is not applicable.
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