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A company wishes to contribute immovable assets (held under proindiviso with third parties) and other elements to its subsidiary. The DGT determines that the contribution of community property shares constitutes a non-cash contribution that may apply the special regime of fiscal neutrality.
Question raised
The contribution of ideal shares of a community of property to an entity is considered a non-monetary contribution pursuant to Article 87.1 of the LIS. To apply the tax neutrality regime, the requirements of a minimum 5% participation in the equity of the acquiring entity must be met and the operation must not have the primary objective of tax fraud or evasion. Likewise, these restructuring operations are exempt from the ITPAJD in its modalities of onerous asset transfers and documented legal acts.
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