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A housing rental company asks whether donations of shares from its main shareholder qualify for tax neutrality and whether the company meets the requirements for the special rental regime. The DGT states that the donation does not qualify for tax neutrality and that the company may opt for the special rental regime if it meets the conditions for economic activity and other legal requirements.
Question raised 1. Whether the proposed transaction could benefit from the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
The donation of shares cannot benefit from the tax neutrality regime under Chapter VII of Title VII of the LIS as it does not constitute a contribution of assets. For a company to benefit from the special regime for the leasing of residential properties, its main economic activity must be the leasing of residential properties within Spanish territory. For the leasing to constitute an economic activity, it must have at least one employee under a full-time employment contract. If these and other requirements of Article 48.2 of the LIS are met, the entity may opt for said regime.
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