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A property developer enquired whether the contribution of a plot of land and elements related to a development to a new company could be considered a contribution of a business line. The DGT indicates that it could meet the requirements for the tax neutrality regime if it is proven to constitute an autonomous economic unit.
Question posed: Whether said plots of land constitute productive units in themselves and, consequently, whether the article corresponding to the contribution of a line of business can be applied, as the transaction is intended to qualify for the special tax regime regulated in Chapter VII of Title VII of Law 27/2014.
The transaction may be classified as a non-monetary contribution of a line of business if the transferred assets constitute an autonomous economic exploitation capable of operating by its own means. To this end, there must exist a distinct business organization within the transferor that allows for the identification of the asset pool allocated to said activity. If the existence of a line of business is not proven, the transaction could qualify for the special regime provided that the contributing entity retains at least 5% of the equity of the acquiring entity.
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