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A query is made as to whether a contribution of a business line may qualify for the special regime of the Corporate Income Tax Act if the associated exchange of shares does not apply said regime. The DGT responds that it is possible, provided that the requirements for the business line are met and the option not to apply the special regime to the exchange of shares is communicated.
Question posed - Whether the business line contribution operation to be carried out by company A may qualify for the special regime of Chapter VII of Title VII of the Corporate Income Tax Act, even if said special regime is not intended to be applied simultaneously to the exchange of shares.
The contribution of a business line may qualify for the special regime if the transferred assets constitute an autonomous economic unit capable of operating by its own means. The fact that the non-application of the special regime regarding the exchange of shares (applying the general regime) is communicated does not prevent the contribution of the business line from qualifying. The transaction must be carried out for valid economic reasons, and the creation of companies to qualify for the SOCIMI regime is considered valid.
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