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A taxpayer asks whether the contribution of their property leasing activity may apply to the IS special regime. The DGT responds that it is possible if participation and accounting requirements are met and valid economic reasons exist.
Question raised 1) Whether the described operation may qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
The contribution of the line of business may qualify for the special regime under the CIT Act if the requirements of Article 87 are met, including the contributor's participation in at least 5% of the equity and the requirement that the activity maintains accounting in accordance with the Commercial Code. Furthermore, the economic motives presented (rationalization, succession, management) are considered valid to prevent the application of Article 89.2 regarding purely tax-driven purposes. Regarding VAT, the transfer shall not be subject to tax if sufficient material and human resources are contributed to constitute an autonomous economic unit; otherwise, it shall be a mere transfer of assets subject to the tax.
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