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A physical person asks whether the contribution of their property rental business (activity branch) can apply to the LIS special merger and contribution regime. The DGT responds that it is possible if accounting and economic unit requirements are met, and there would be no income integration in the IRPF.
Question raised 1) Whether the line of business contribution operation by the natural person C described may qualify for the tax regime provided for in Chapter VII of Title VII of Law 27/2014, of November 27, on Corporate Income Tax.
The contribution of a line of business may qualify for the special regime under the Corporate Income Tax Act if the contributor maintains accounts in accordance with the Commercial Code and the assets constitute an autonomous economic unit. If this regime is applied, the natural person does not include income in their Personal Income Tax for the transfer. Regarding VAT, the transaction shall be out of scope if an economic unit with an organizational structure is transferred, and in the Transfer Tax on Certain Means of Transport, no tax liability shall arise if the real estate properties form part of the contributed line of business.
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