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A consultancy company plans to contribute its property management business to a wholly-owned subsidiary. The DGT examines whether this constitutes an activity branch contribution and whether the fiscal neutrality regime applies.
Question raised
The contribution of a business line may qualify for the tax neutrality regime if the transferred assets constitute an autonomous economic unit capable of operating by its own means. The fact that not all real estate assets are contributed for financial reasons does not invalidate the classification as a business line. Likewise, the absence of personnel transfer is compatible if the beneficiary company already possesses sufficient resources to carry out the activity. To apply the regime, the contributing entity must maintain a stake of at least 5% in the beneficiary entity and the operation must not have the primary objective of tax fraud or evasion.
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