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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
La operación puede acogerse al régimen de neutralidad fiscal si la rama de actividad aportada constituye una explotación económica autónoma, capaz de funcionar por sus propios medios y con una organización empresarial diferenciada. En este caso, la sociedad beneficiaria puede subrogarse en las bases imponibles negativas generadas por dicha rama de actividad. La distribución de dichas bases debe hacerse en función de la actividad que las haya generado o, si no es posible determinarlo, mediante un criterio razonable como la distribución proporcional según el valor patrimonial.
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