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The taxpayer asks whether the non-monetary contribution of a line of business meets the requirements of the special regime under the Corporate Income Tax Act (LIS) and if valid economic reasons exist. The DGT indicates that the transaction could meet the requirements if the transferred assets allow the activity to be carried out autonomously and under similar conditions.
Cuestión planteada Si la operación de aportación no dineraria de rama de actividad descrita reúne los requisitos previstos en los apartados 3 y 4 del artículo 76 de la LIS para acogerse al régimen fiscal previsto en el Capítulo VII del Título VII de la LIS y si existen motivos económicos válidos.
Para acogerse al régimen especial, la aportación debe constituir una unidad económica capaz de funcionar por sus propios medios. No es necesario incluir todos los elementos patrimoniales, siempre que los omitidos no sean esenciales para el desarrollo de la actividad en condiciones equivalentes. Los motivos de reestructuración y racionalización de actividades podrían considerarse económicos válidos, aunque su concurrencia es una cuestión de hecho sujeta a comprobación.
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