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A query was raised regarding whether an entity's real estate leasing activity could be classified as a business branch for the purposes of a non-monetary contribution. The DGT indicates that, based on the facts, the activity appears to constitute a business branch, provided that the requirements of autonomy and valid economic motives are met.
Question raised 1.- Whether the real estate leasing activity carried out by the applicant, for which it possesses the described material and human resources, can be classified as a line of business.
A line of business is understood to be the set of assets capable of functioning by their own means as an autonomous economic unit. For the contribution of a line of business to qualify for the special regime, the transferred assets must allow for the development of an economic activity within the acquiring company. Furthermore, the transaction must be carried out for valid economic reasons and not merely for the purpose of obtaining a tax advantage.
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