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A query was raised regarding whether a non-monetary contribution of assets can qualify for the special regime for mergers and demergers. The Directorate General for Taxes (DGT) indicates that for this to occur, the contributed elements must constitute a business line with its own organisation and the capacity to operate independently, and the transaction must be driven by valid economic reasons.
Cuestión planteada Si a la operación de aportación no dineraria descrita le es de aplicación el régimen fiscal especial regulado en el artículo 76 del Capítulo VII del Título VII de la Ley 27/2014, de 27 de noviembre, del Impuesto sobre Sociedades.
Para aplicar el régimen especial, la aportación debe ser de una rama de actividad, entendida como un conjunto de elementos patrimoniales que formen una unidad económica autónoma capaz de funcionar por sus propios medios. Esto exige una organización empresarial diferenciada y una actividad económica identificable en la entidad transmitente. Además, la operación no debe tener como objetivo principal el fraude o la evasión fiscal, debiendo responder a motivos económicos válidos como la reestructuración o racionalización de actividades.
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