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V3791-15 1 December 2015 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · aportación no dineraria

Contributions of land and civil societies may qualify for special tax regime under certain conditions

A family group asks whether contributions of rural properties, urban real estate and two civil societies to a SL can benefit from the special tax neutrality regime. The DGT responds that the contribution of the ideal share of land may qualify under the regime if participation and economic activity allocation requirements are met, and that the operation's motives are considered economically valid.

The question raised

1. Whether the proposed operation may qualify for the special regime of Chapter VII of Title VII of the LIS and whether the alleged motives may be considered economically valid for the purposes of the provisions of Article 89.2 of the LIS. Specifically:

The DGT's ruling

The contribution of the ideal share of the real estate assets may qualify for the special regime of the LIS if the contributors hold at least a 5% stake in the beneficiary entity and the assets are used for economic activities. The proposed optimization and succession motives are considered economically valid. Regarding VAT, the transfer shall not be subject to tax if the elements constitute an autonomous economic unit capable of carrying out an activity by its own means.

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