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A consulting company asks whether the contribution of its insurance brokerage activity to a new company meets the requirements for fiscal neutrality and how negative taxable bases would be treated. The DGT states that the operation could qualify for this regime if the contributed activity constitutes an autonomous economic unit capable of operating independently.
Cuestión planteada
Para acogerse al régimen de neutralidad fiscal del Capítulo VII del Título VII de la LIS, la aportación no dineraria debe consistir en una rama de actividad que sea un conjunto de elementos patrimoniales capaces de funcionar por sus propios medios y constituir una unidad económica autónoma. Esto requiere una organización empresarial diferenciada en la entidad transmitente que permita identificar un conjunto patrimonial destinado a una explotación económica con un modelo de gestión propio. Si se cumplen estos requisitos, la operación se califica como aportación de rama de actividad según el artículo 76.3 de la LIS. La existencia de dicha autonomía es una cuestión de hecho que debe acreditarse ante la Administración.
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