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A company has requested a ruling on the application of the special Corporate Tax regime to a business unit contribution, a merger by absorption, and a trademark contribution by individual shareholders. The DGT has determined that the business unit contribution and the merger may qualify for the regime, but the trademark contribution by the shareholders does not, as it is not tied to an individual economic activity.
Cuestión planteada Si el régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades resultaría de aplicación a las siguientes operaciones:
Para la aportación de una rama de actividad, el patrimonio debe constituir una unidad económica autónoma que permita desarrollar la explotación por sí misma. En la fusión por absorción, esta podrá acogerse al régimen si cumple los requisitos de la legislación mercantil. Sin embargo, la aportación de elementos patrimoniales por personas físicas no se considera aportación no dineraria especial si los bienes no están afectos a una actividad económica propia del aportante.
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