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A physical person enquires whether the contribution of their economic activity to a new company may benefit from the special regime of business restructuring. The DGT states that if the requirements of the LIS are met, the transaction may enjoy fiscal neutrality.
Question raised 1) Whether the described operation may qualify for the special tax regime under Chapter VII of Title VII of Corporate Income Tax Law 27/2014, of November 27 (special tax regime for business restructuring, changes in legal form).
The contribution of a branch of activity may qualify for the tax neutrality regime under Chapter VII of Title VII of the LIS if the receiving entity is resident in Spain, the contributor holds at least 5% of the equity, and the assets are used for economic activities with commercial accounting. In this case, the natural person shall not include income in the IRPF, and the shares shall receive the values and acquisition dates of the contributed assets. However, inventories are excluded from this regime and are taxed as income from economic activities. The regime shall not apply if the primary objective is tax fraud or evasion.
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