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An farmer asks whether contributing his share of an agricultural estate to a company constitutes an activity branch contribution or a special non-monetary contribution. The DGT rules that, as the property is held in undivided share, it constitutes a special contribution under Article 87.1 LIS.
Question posed: Whether, regarding the aforementioned non-monetary contribution to company A from the cited agricultural company, the provisions of Article 87.2 LIS would apply or if the provisions of Article 87.1 LIS would apply
The contribution cannot be a branch of activity (Art. 87.2 LIS) because only a fractional share of the ownership of community property is contributed. It is considered a special non-monetary contribution (Art. 87.1 LIS), and may qualify for the deferral regime if the requirements of entity residence, minimum 5% participation, and allocation to economic activities with commercial accounting are met. For accounting purposes, it is sufficient to maintain it since the fiscal year prior to the contribution.
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