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A company inquired whether the contribution of land and funds to establish a new enterprise (NEWCO) for real estate rental could qualify for the special IS regime for activity branch and whether it was exempt from VAT. The DGT concludes that the requirements for the special IS regime are not met due to the lack of autonomous economic unit status, and that the transaction is subject to VAT as it constitutes a mere transfer of assets.
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 el Impuesto sobre Sociedades, la aportación de rama de actividad requiere que el patrimonio constituya una unidad económica capaz de funcionar por sus propios medios, lo que no se cumple si solo se aporta un terreno y fondos sin medios materiales o personales. En cuanto al IVA, la transmisión de un terreno sin una estructura organizativa de factores de producción constituye una mera cesión de bienes, por lo que está sujeta al impuesto y no se beneficia de la no sujeción por transmisión de patrimonio empresarial.
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