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A taxpayer asks whether a non-monetary contribution to their vehicle storage and custody business can apply for the special merger and asset contribution regime. The DGT states that such a regime may apply if the contribution involves a business activity with economic autonomy, accounts are kept under the Commercial Code, and the transaction has valid economic motives.
Question posed: Whether the proposed operation may benefit from the special tax regime of Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
To benefit from the special regime, the contribution must constitute a line of business, understood as a set of assets that form an autonomous economic unit capable of operating by its own means. It is necessary that the acquiring entity can carry out the same activity under analogous conditions and that accounting is maintained in accordance with the Commercial Code. Furthermore, the operation must respond to valid economic reasons and must not have the primary objective of tax fraud or evasion.
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