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An Income Tax (IRPF) taxpayer inquired whether they could benefit from the special regime for the contribution of assets when incorporating a company with their leasing activity. The Directorate General for Taxes (DGT) ruled that this is possible if a business line with commercial accounting is contributed and valid economic reasons exist.
Question raised 1) Whether the described operation could qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
To apply the special regime for non-monetary contributions of assets by Personal Income Tax taxpayers, these must constitute a line of activity or be assigned to economic activities with commercial accounting. Furthermore, the contributor must maintain a stake of at least 5% in the receiving entity. The operation must not have the primary objective of tax fraud or evasion, but rather valid economic motives. In this case, motives of succession and business management are considered valid.
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