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A physical person asks whether contributing their property rental activity to a society can use the special merger and split regime. The DGT states this is possible if the patrimony forms an autonomous economic unit and the motives are valid economic ones.
Cuestión planteada 1º) Si la operación descrita puede acogerse 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 aplicar el régimen especial de aportación de ramas de actividad, el patrimonio segregado debe constituir una unidad económica capaz de funcionar por sus propios medios. Además, la actividad debe existir previamente en el transmitente y la operación debe responder a motivos económicos válidos, no solo a una ventaja fiscal. En cuanto al IVA, la operación no estará sujeta si se transmite una unidad económica autónoma con estructura organizativa, y no en caso de mera cesión de bienes. Para el ITP y AJD, la operación podría estar no sujeta o exenta si se califica como reestructuración societaria.
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