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A query is made as to whether the contribution of ideal shares of a community of property to a company may benefit from the special regime for non-monetary contributions. The DGT responds that this is possible provided that the requirements regarding minimum participation and allocation to economic activity are met.
Question posed: Whether the indicated motives are valid for applying the deferral of the special tax regime of Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
The contribution of a co-owner's ideal share is considered a special non-monetary contribution pursuant to Article 87.1 of the LIS. To apply the regime, each contributor must maintain a participation of at least 5% in the receiving entity and the assets must be allocated to economic activities with accounting in accordance with the Commercial Code. The economic motives of the operation, such as generational succession or professionalization, may be considered valid to avoid the application of the anti-avoidance clause.
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