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The DGT confirms that non-cash contributions of ideal shares from a rural property community to a company may benefit from the fiscal neutrality regime, provided minimum participation and economic activity alignment are met, and the transaction is not designed for fraud.
Question raised: Whether the proposed operation may qualify for the tax neutrality regime regulated in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
The contribution of the abstract or ideal share of the co-owners is considered a special non-monetary contribution under Article 87.1 of the LIS. To apply the neutrality regime, the receiving entity must be a resident in Spain, each contributor must maintain at least 5% of the capital, and the assets must be used for an economic activity with commercial accounting. Furthermore, the operation must not have the primary objective of tax fraud or evasion pursuant to Article 89.2 of the LIS.
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