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A vehicle trading company wishes to separate its commercial activity from its real estate assets by contributing its business activity to a new company. The DGT examines whether this operation qualifies for the special fiscal neutrality regime under the LIS.
Cuestión planteada Si a la operación descrita le es de aplicación el régimen fiscal especial de las operaciones de fusión, escisión, aportación de activos y canje de valores del capítulo VII del título VII de la LIS, y si los motivos económicos pueden considerarse como válidos a efectos de la aplicación del citado régimen especial.
La aportación de una rama de actividad puede acogerse al régimen de neutralidad fiscal si el patrimonio transmitido constituye una unidad económica capaz de funcionar por sus propios medios. Para ello, la actividad debe estar perfectamente identificada en la entidad transmitente y permitir que la adquirente la desarrolle en condiciones análogas. La existencia de dicha rama de actividad es una cuestión de hecho que debe acreditarse. El régimen no se aplicará si el objetivo principal de la operación es el fraude o la evasión fiscal.
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