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A community of property has enquired whether contributing its agricultural activity and estates to a company can qualify for the special regime for non-monetary contributions. The Directorate General of Taxes (DGT) indicates that contributing the line of activity itself is not possible; however, each co-owner may contribute their ideal share subject to certain requirements.
Question posed: Whether the described operation may benefit from the special tax regime of Chapter VIII, Title VII of the Recast Text of the Corporate Income Tax Law approved by Royal Legislative Decree 4/2004, of March 5.
The contribution of the line of activity is not possible because each co-owner contributes their ideal share, which is considered a special non-monetary contribution pursuant to Article 94.1 of the TRLIS. For each co-owner to benefit from the regime, they must individually satisfy the requirements of participating in at least 5% of the equity of the recipient entity and that the contributed elements are assigned to economic activities with accounting in accordance with the Commercial Code. The obligation to maintain said accounting rests with the community of property.
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