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A company has enquired whether the non-monetary contribution of its biofertiliser manufacturing division can qualify for the special business restructuring regime. The Directorate General for Tax (DGT) states that this is possible provided that the contributed assets constitute an autonomous economic unit and the transaction is supported by valid economic reasons.
Question posed: Whether the described operation may qualify for the special tax regime of Chapter VIII, Title VII of the Recast Text of the Corporate Income Tax Law approved by Royal Legislative Decree 4/2004, of March 5.
To apply the special regime, the contribution must consist of a line of business that is a set of assets capable of functioning by its own means as an autonomous economic unit. Furthermore, the activity must have previously existed in the transferor and the operation must respond to valid economic motives, such as the rationalization of activities, and must not have the primary objective of fraud or tax advantage. The entity must prove that the transferred assets allow for the development of economic exploitation in the acquiring company.
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