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V1867-15 15 June 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación no dineraria

The special regime for the contribution of business lines may be applied if an autonomous economic unit exists

The taxpayer asks whether the contribution of assets constitutes a business line for the special regime. The DGT responds that if the assets allow for the development of an economic exploitation through its own means and there are valid economic reasons, it may qualify for the regime.

The question raised

Whether the set of assets subject to contribution is capable of constituting an autonomous economic unit that determines a business line.

The DGT's ruling

For a non-monetary contribution to constitute a business line, the assets must constitute an autonomous economic unit capable of operating by its own means. The activity must previously exist in the transferor and allow the transferee to carry it out under analogous conditions. Furthermore, the operation must respond to valid economic reasons and not have as its primary purpose tax advantage or fraud.

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