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The taxpayer inquired whether the contribution of a business unit (property leasing) and a merger by absorption could qualify for tax neutrality. The DGT ruled that this is possible provided the requirements of an autonomous economic unit are met and the primary objective is not tax advantage.
Question posed: Whether the proposed operations could 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 reasons exist.
For the contribution of a branch of activity, the assets must constitute an autonomous economic unit capable of operating by its own means and the activity must have previously existed in the transferor. In mergers, if the commercial requirements and those of Article 76.1 of the LIS are met, they may qualify for the special regime. However, the regime shall not apply if the main objective of the operation is tax fraud or evasion, or if it is not carried out for valid economic reasons.
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