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An electricity distribution company inquires whether the contribution of its line of business to another entity may qualify for the special regime. The DGT indicates that for this purpose, the contributed assets must constitute an economic unit capable of operating by its own means and there must be valid economic reasons.
Question posed: Whether the described operation may qualify for the special tax regime under 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 qualify for the special regime, the non-monetary contribution must consist of a line of business that constitutes an autonomous economic unit. This requires that the transferred assets allow the acquirer to carry out the same activity under analogous conditions. Furthermore, the operation must respond to valid economic reasons, such as restructuring, and must not have tax advantage as its primary objective.
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