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Two married individuals consult whether they can contribute their meat trading activities and a property to a company under the special regime. The DGT states that the contribution of the business activity requires it to constitute an autonomous economic unit and that the activity must already exist in the contributing party, while for the property, the requirements of participation and allocation must be met.
Question posed: Whether the described operations may qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax and whether valid economic motives exist.
The contribution of a branch of activity requires that the assets constitute an economic unit capable of operating by its own means and that the activity previously existed in the transferor. For the non-monetary contribution of real estate, the requirements of residence, a minimum equity participation of 5%, and allocation to an economic activity with accounting in accordance with the Commercial Code must be met. The economic motives alleged to unify activities and reduce costs could be valid, although their final classification depends on the facts.
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