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A holding company wishes to transfer its real estate leasing activity to a new subsidiary for specialised management. The DGT states that the transaction could meet fiscal neutrality requirements if it can be demonstrated that the assets form an autonomous economic unit.
Cuestión planteada 1. ¿Cumple la operación proyectada los requisitos para la aplicación del régimen de neutralidad fiscal regulado en el Capítulo VII del Título VII de la LIS? En particular, ¿puede entenderse que se efectúa por motivos económicos válidos? En todo caso, con la información disponible, ¿se aprecia la existencia de una ventaja fiscal, distinta del propio diferimiento, como motivo principal de la operación?
La aportación de la rama de actividad de arrendamiento 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 actividad debe ser una organización empresarial diferenciada en la transmitente que permita su desarrollo en condiciones análogas en la adquirente. La aplicación de este régimen requiere que el objetivo principal no sea el fraude o la evasión fiscal, sino motivos económicos válidos. En el ámbito del IVA, la transmisión no estará sujeta si se transmite una unidad económica autónoma con estructura organizativa de factores de producción.
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