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A query is made as to whether the contribution of the participation shares of the members 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 if the requirements of minimum participation and allocation to economic activities are met, provided that the community of property maintains accounting records in accordance with the Commercial Code.
Question posed: Whether the described operation 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 the ideal share of each participant in a community of property is considered a special non-monetary contribution pursuant to Article 87.1 of the LIS. To qualify for the special regime, each co-owner must maintain a participation of at least 5% in the receiving entity and the contributed elements must be allocated to economic activities. Likewise, the community of property must maintain its accounting in accordance with the Commercial Code. The operation must not have the primary objective of tax fraud or evasion, and valid economic reasons must exist.
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