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An immovable property company asks whether contributing a plot and a development project to a new company qualifies for the special corporate tax regime. The DGT confirms that the operation meets the business activity branch criteria and that the risk separation and entry of new shareholders are economically valid.
Cuestión planteada 1. Si la operación de aportación no dineraria descrita puede acogerse al régimen fiscal especial establecido en el capítulo VII del título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades y los motivos económicos esgrimidos se consideran válidos a los efectos de permitir la aplicación del citado régimen fiscal especial.
La aportación no dineraria de rama de actividad permite el régimen especial si el patrimonio aportado constituye una unidad económica autónoma capaz de funcionar por sus propios medios. Además, la actividad que la adquirente desarrollará debe existir previamente en la transmitente. Los motivos de separar riesgos y permitir la entrada de nuevos socios se consideran económicamente válidos para evitar la aplicación de la norma por fraude o evasión fiscal.
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