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An agricultural partnership has requested clarification on whether the contribution of its members' quotas to a company can qualify for the special regime for non-monetary contributions. The Directorate General of Taxes (DGT) ruled that, as these are contributions of ideal quotas, they are considered special non-monetary contributions provided the requirements of the Corporate Income Tax Act (LIS) are met.
Question raised Whether the described operation can benefit from the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
La aportación de la cuota ideal de cada partícipe en una comunidad de bienes se considera una aportación no dineraria especial según el artículo 87.1 de la LIS. Para acogerse al régimen especial, cada comunero debe participar en los fondos propios de la entidad adquirente en al menos un 5% y los elementos aportados deben estar afectos a actividades empresariales. Asimismo, la comunidad de bienes debe llevar su contabilidad conforme al Código de Comercio y la operación debe responder a motivos económicos válidos para no incurrir en el supuesto del artículo 89.2 de la LIS.
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