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The consultant asks how long personal property assets must be linked to business activity before they can be contributed as a business line. The DGT states that a three-year period of linkage is required to consider the assets part of the business patrimony.
Question posed: What is the period of time during which the assets comprising the branch of activity that could be subject to contribution, and which were previously allocated to personal assets, must remain allocated to the business activity of real estate leasing.
For the allocation of personal assets to a business to be valid, the precautionary rule of Article 28.3 of the Personal Income Tax Law (LIRPF) must be met. The assets must remain allocated to the economic activity for a period of three years; otherwise, it shall be understood that no allocation has occurred if they are disposed of before said period. This three-year period is only necessary if the elements previously originated from personal assets.
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