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A foreign company's branch intends to contribute its assets, liabilities, employees and contracts to an existing Spanish limited company. The DGT examines whether this transaction qualifies as a non-monetary contribution of a business branch to apply the special regime of fiscal neutrality.
Cuestión planteada 1. Si la operación de aportación descrita puede acogerse al régimen fiscal especial del capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La operación puede acogerse al régimen de neutralidad fiscal si el patrimonio transmitido constituye una unidad económica autónoma capaz de funcionar por sus propios medios. Para ello, la rama de actividad debe estar perfectamente identificada en la entidad transmitente y permitir que la adquirente desarrolle la misma actividad en condiciones análogas. Si se cumplen estos requisitos, no se integrarán en la base imponible las plusvalías generadas y los bienes se valorarán por sus valores fiscales anteriores, manteniendo la fecha de adquisición.
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