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A self-employed individual inquires whether the contribution of elements of their campsite (including undivided plots held jointly with their spouse) can qualify for the special regime of the Corporate Income Tax Act. The DGT responds that, by contributing a share in a community of property, it constitutes a special non-monetary contribution rather than a contribution of a line of business, but the regime may be applied if the legal requirements are met.
Question posed: Whether the contribution of the campsite's line of business by the inquirer may qualify for the regime under Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
The contribution of a share in a community of property is not a contribution of a line of business, but a special non-monetary contribution pursuant to Article 87.1 of the Corporate Income Tax Act. To apply the special regime, it must be ensured that the receiving entity is a resident in Spain, that the contributors retain at least 5% of the equity, and that the assets are used for economic activities. Assets held under joint ownership by spouses are considered used for the self-employed individual's activity.
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