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A furniture manufacturer asks whether transferring their business to a new company can benefit from the special restructuring regime. The DGT confirms this is possible if the activity constitutes a branch of business and the LIS requirements are met, allowing also tax benefit substitution.
Cuestión planteada 1º) Si la operación descrita puede acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre.
La aportación de una rama de actividad puede acogerse al régimen especial de la LIS si el patrimonio constituye una unidad económica autónoma capaz de operar por sus propios medios. En este caso, la actividad de fabricación de muebles cumple los requisitos de rama de actividad al disponer de elementos materiales y humanos y llevar contabilidad. Si se aplica este régimen, la persona física no integra renta en el IRPF y la sociedad se subroga en los derechos y obligaciones tributarios, incluyendo la libertad de amortización pendiente. La operación no estará sujeta a IVA si se transmite una unidad económica autónoma y no estará sujeta ni exenta en ITP/AJD si se califica como operación de reestructuración.
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