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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 no dineraria de una rama de actividad puede disfrutar del régimen de neutralidad fiscal si el patrimonio transmitido constituye una unidad económica capaz de funcionar por sus propios medios. Para ello, debe existir una organización empresarial diferenciada en la transmitente que permita identificar la actividad de forma autónoma. La ausencia de motivos económicos válidos puede presumir fraude, pero la obtención de una ventaja fiscal legítima no impide la aplicación del régimen. La calificación de la operación dependerá de la acreditación de que la actividad se desarrolla en condiciones análogas antes y después de la aportación.
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