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A company has requested a ruling on whether the contribution of three business units (production, R&D, and holdings management) to new companies can benefit from the special Corporate Tax regime and if the underlying motives are valid. The Directorate General for Taxes (DGT) ruled that the first two may qualify as business lines, whereas holdings management does not, although the latter could potentially qualify under a different provision of the special regime.
Cuestión planteada Si la operación de aportación de las unidades de negocio a las entidades N1, N2 y N3, puede acogerse al régimen especial del capítulo VIII del título VII del texto refundido de la Ley del Impuesto sobre Sociedades, aprobado por Real Decreto Legislativo 4/2004, de 5 de marzo, y si los motivos alegados se pueden calificar como válidos a estos efectos.
Para el régimen especial de IS, la aportación de ramas de actividad requiere que el patrimonio constituya una unidad económica autónoma. Las actividades de producción e I+D pueden ser ramas de actividad, pero la gestión de participaciones no lo es porque no supone una actividad económica. No obstante, la aportación de participaciones puede acogerse al régimen especial mediante el artículo 94 del TRLIS si se cumplen requisitos de residencia y participación mínima. Los motivos de la operación se consideran económicamente válidos.
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