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A company intends to separate its typography and real estate management activities by contributing each business line to a new company. The DGT states that the transaction could qualify for tax neutrality provided that the activities constitute autonomous economic units.
Question posed: Whether the described operation, consisting of the non-monetary contribution of each of the two activities currently carried out by the company (the digital typography activity and the real estate activity) to a newly incorporated company distinct for each of them, may qualify for the special tax regime provided for in Chapter VII of Title VII of Law 27/2014 on Corporate Income Tax.
The non-monetary contribution of business lines may benefit from the tax neutrality regime if the transferred assets constitute an economic unit capable of operating by its own means. To this end, there must be a distinct business organization that allows the activity to be carried out autonomously within the acquiring entity. In this case, if the typography and real estate activities are autonomous organizations with distinct management, the operation would be classified as a contribution of a business line pursuant to Article 76.3 of the LIS. Nevertheless, the existence of such business lines is a matter of fact that must be proven before the Administration.
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