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V0921-24 25 April 2024 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IRPF · neutralidad fiscal

Possibility of applying the tax neutrality regime to the contribution of participation quotas in a community of property

The DGT states that the hotel may qualify for fiscal neutrality if it constitutes an economic unit and the community maintains commercial accounting, but the home cannot, as it is not an economic element.

The DGT's ruling

The contribution of the participation share in a community of property may qualify for the tax neutrality regime if the requirements of Article 87 of the LIS are met. For the hotel, it must be an economic unit assigned to an economic activity and the community must maintain accounting records in accordance with the Commercial Code. The primary residence cannot benefit from this regime as it is not an asset assigned to an activity. Each co-owner must retain at least 5% of the capital of the receiving company.

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