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A taxpayer has enquired whether the contribution of their property rental business to a new company constitutes a business branch and if it qualifies for the special tax neutrality regime. The DGT has ruled that, provided the requirements are met, the transaction constitutes a business branch and allows for the application of the tax neutrality regime.
Question raised 1.- Confirmation that the set of assets and personal elements indicated, used for the leasing activity, constitute a line of business within the meaning of Articles 76.4 and 87.2 of the LIS.
To apply the tax neutrality regime, the leasing activity must be an economic activity (with at least one full-time employee) and the assets must be used for the activity for at least three years. The contribution constitutes a line of business if it forms an autonomous economic unit. The regime shall be applicable provided that the primary objective is not tax fraud or evasion, allowing for the application of tax neutrality if valid economic reasons exist.
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