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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 ser una aportación no dineraria de rama de actividad si el patrimonio transmitido constituye una unidad económica autónoma capaz de funcionar por sus propios medios. Si se cumplen los requisitos del artículo 76.3 de la LIS y no tiene como fin el fraude, se aplica el régimen de neutralidad fiscal. Esto implica que no se integrarán plusvalías en la base imponible y los bienes mantendrán su valor y fecha de adquisición fiscal. En IVA, la transmisión no estará sujeta si se transmite una unidad económica autónoma.
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