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V1351-23 22 May 2023 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · nuda propiedad

Physical individuals' naked property contribution cannot benefit from the special IS regime unless linked to an economic activity

A real estate leasing civil society asks whether transforming into a SL or dissolving to contribute naked property can use the special non-monetary contribution regime. The DGT states that naked property is not linked to an economic activity unless specific pre-conditions of linkage are met.

The question raised

1. Whether the transformation of a civil society into a limited liability commercial company may benefit from the regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax, regarding the non-monetary contributions made by both individual partners and legal entity partners, under the terms set forth in article 87 of the aforementioned regulation.

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