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A professional association has requested a ruling on the tax treatment regarding the gratuitous transfer of its assets to an association, as well as a non-monetary contribution or a partial demerger. The Directorate General for Taxes (DGT) ruled that the gratuitous transfer does not align with the social object and is therefore taxable, whereas the contribution of a line of business could qualify for the special tax regime.
Cuestión planteada 1) Cuál sería el tratamiento fiscal en el Impuesto sobre Sociedades, de la transmisión gratuita del patrimonio del Colegio a la Asociación, siendo ambas, entidades parcialmente exentas, conforme al Texto Refundido de la Ley del Impuesto sobre Sociedades aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo.
La transmisión gratuita de patrimonio no cumple la finalidad específica del colegio, por lo que las rentas están sujetas y no exentas, debiendo valorarse los elementos por su valor normal de mercado. La aportación no dineraria de una rama de actividad puede acogerse al régimen de neutralidad fiscal si constituye una unidad económica autónoma y tiene motivos económicos válidos. La escisión parcial no podrá acogerse al régimen especial si la entidad transmitente no mantiene ninguna rama de actividad tras la operación. Las cuotas colegiales están exentas siempre que procedan del objeto social y no de una explotación económica.
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