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A query was raised regarding whether the contribution of an undivided share in a community of property to a company can qualify for the special regime for non-monetary contributions. The DGT ruled that this is possible, provided the requirements regarding participation and involvement in an economic activity are met.
Question posed: Whether the described operations 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 an ideal share by a co-owner is not a contribution of a branch of activity, but rather a special non-monetary contribution pursuant to Article 94.1 of the TRLIS. To benefit from the regime, each contributor must maintain a participation of at least 5% in the receiving entity. Furthermore, the community of property must carry out an economic activity and maintain accounting records in accordance with the Commercial Code. The economic motives of the operation must be valid so as not to fall under the assumption of tax fraud or evasion under Article 96.2 of the TRLIS.
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