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Three co-owners of buildings under lease consult whether they can contribute their share of the community of property to a company by opting for the special regime for asset contributions. The DGT responds that it is possible provided that the requirements regarding participation in equity, residence of the entity, and allocation to economic activity are met.
Question posed: Whether the proposed operation could opt for the special tax regime regulated in Chapter VII of Title VII of the Corporate Income Tax Law. And whether the economic motives can be considered valid for the purposes of applying the aforementioned special regime.
The contribution of a share in a community of property is considered a special non-monetary contribution under Article 87.1 of the LIS. To opt for the regime, the receiving entity must be a resident in Spain, the contributors must maintain a share of at least 5% in the equity, and the assets must be allocated to economic activities. Furthermore, the motives of activity concentration, cost reduction, or generational succession are considered valid economic reasons under Article 89.2 of the LIS.
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