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An individual inquires whether the contribution of real estate (premises and housing) to new companies may qualify for the special regime of the Corporate Income Tax Act. The DGT responds that real estate that has not been used for economic activity for at least three years does not meet the requirements for this regime.
Question posed: Whether the described operation may qualify for the special tax regime of Chapter VII of Title VII of Corporate Income Tax Law 27/2014, of November 27.
For the contribution of non-monetary assets to qualify for the special regime, they must constitute a line of business or be used for economic activities with accounting in accordance with the Commercial Code. Real estate that has been part of personal assets and has not been used for the activity for three years is not considered used for business purposes. In the case of undivided shares in community of property assets, the contribution could be a special non-monetary contribution if the 5% participation and community use requirements are met.
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