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A taxpayer has enquired whether the contribution of their assets to a company can qualify for the special regime under the Corporate Income Tax Act. The DGT indicates that if the assets constitute a line of business and the transaction is supported by valid economic reasons, the application of said regime is possible.
Question raised 1) Whether the described transaction may qualify for the special tax regime of Chapter VII of Title VII of Corporate Income Tax Law 27/2014, of November 27.
The contribution of assets may qualify for the special regime if they constitute a line of business, understood as an autonomous economic unit capable of operating by its own means. To this end, the activity must have previously existed in the transferor and the transaction must not have the primary objective of fraud or tax advantage without economic reasons. In this case, the natural person does not recognize income and the shares maintain their original values and acquisition dates.
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