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An individual establishes a life usufruct over an industrial warehouse in favour of a company in exchange for additional shares. The DGT has ruled that this transaction does not qualify for the Corporate Tax deferral regime.
Question posed: Application of the tax deferral regime regulated in Chapter VII of Title VII of the Corporate Tax Law.
The establishment of a life usufruct over real estate in exchange for an increased shareholding in a company is classified as income from real estate capital. As it is income and not a capital gain, it is not possible to apply the Corporate Tax deferral regime provided for in Chapter VII of Title VII of the Corporate Tax Law.
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