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A landowner of a hunting estate asks whether contributing her estate to a company may qualify for the special asset contribution regime. The DGT responds that it is possible if all material and human resources necessary to establish a business unit are contributed and commercial accounting requirements are met.
Question posed - Consideration of the existence of economic activity.
To benefit from the special regime under Article 87 of the LIS, the contribution must constitute a branch of activity that allows for the development of an economic exploitation within the acquiring entity. This requires that the transferred assets determine an economic exploitation in the natural person and that all material and human resources are contributed so that the acquirer carries out the same activity under analogous conditions. Furthermore, the natural person must maintain their accounting in accordance with the Commercial Code and the operation must have valid economic motives, such as restructuring or management improvement.
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