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A taxpayer has enquired whether the non-monetary contribution of their business assets (leasing and property development) to a new company can qualify for the special Corporate Tax regime, VAT exemption, and exemption from Transfer Tax on Legal Entities (IIVTNU). The Directorate General for Taxes (DGT) has ruled that, as this constitutes a business line with valid economic reasons, these regimes may be applied.
Cuestión planteada 1º) Si la operación descrita se podría acoger al régimen fiscal especial previsto en el Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
La aportación de una rama de actividad puede acogerse al régimen especial de la LIS si el aportante mantiene al menos un 5% de la entidad y los elementos están afectos a actividades económicas con contabilidad mercantil. Para evitar el régimen general, la operación debe responder a motivos económicos válidos y no tener como fin principal el fraude o la ventaja fiscal. En cuanto al IVA, la transmisión no estará sujeta si los elementos constituyen una unidad económica autónoma capaz de desarrollar la actividad por sus propios medios. El no devengo del IIVTNU requiere que los inmuebles aportados estén integrados en una rama de actividad.
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