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A taxpayer wishes to transfer zoo assets (jointly owned by spouses under community property) to a company for generational succession planning. The DGT states that the operation may qualify for fiscal neutrality if participation and allocation conditions are satisfied.
Question posed: Whether the described operation 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.
La aportación de elementos patrimoniales afectos a una actividad económica puede acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS si la entidad receptora es residente en España, los aportantes participan al menos en el 5% de los fondos propios y los bienes están afectos a actividades con contabilidad según el Código de Comercio. En el caso de elementos de titularidad común por gananciales, se consideran afectos a la actividad del consultante. Si se aplica este régimen, en el IRPF no se integrará renta y las participaciones recibirán los valores y fechas de adquisición de los bienes aportados.
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