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An agricultural cooperative has enquired whether the contribution of its rice marketing division to a new company may qualify for the special regime under the Corporate Income Tax Act (LIS). The Directorate-General for Taxes (DGT) indicates that the transaction could meet the requirements if the transferred assets constitute an autonomous economic unit and there are valid economic reasons.
Cuestión planteada 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.
Para acogerse al régimen especial de aportación no dineraria de rama de actividad (art. 76.3 LIS), el patrimonio aportado debe constituir una unidad económica autónoma que permita el desarrollo de una explotación económica en la entidad adquirente. Esta autonomía debe estar motivada por la naturaleza de las actividades o por especialidades en su explotación que exijan un modelo de gestión diferenciado. Además, la operación no debe tener como principal objetivo la ventaja fiscal, sino responder a motivos económicos válidos (art. 89.2 LIS).
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